By S Sivakumar, Advocate I would like to refer to Section 14 of the CEA, 1944 which gives the Central Excise officer the.Read More

By S Sivakumar, Advocate THE Government had issued a highly controversial Circular bearing No. 1 51/2/2012-ST, dated 10-2-2012 , ‘clarifying’ the service tax.Read More

By S Sivakumar, Advocate WHILE thanking TIOL for bringing out the decision of the Kerala High Court, 2012-TIOL-1032-HC-KERALAVAT with its usual swiftness, I.Read More

By S Sivakumar, Advocate IN what could be termed as a New Year nightmare, the Board has come out with the highly controversial.Read More

By S Sivakumar, Advocate THE decision of the Delhi Court, in the case of Intercontinental Consultants and Technocrats Pvt Ltd v. Union of.Read More

By S Sivakumar   WITH a specific exclusion given only for services rendered by employees to employers and that too, for activities undertaken.Read More

By S Sivakumar, CA THE Central Government would seem to have done a major favour to the newspaper industry by continuing to exempt.Read More

By S Sivakumar I read with a lot of interest, an item carried by TIOL on September 22, 2012 on the comments made.Read More

1. Please provide a general note on the reverse charge mechanism? With effect from July 1, 2012, the Reverse Charge Mechanism (‘RCM’) has.Read More

By S Sivakumar, CA THE Tax Research Unit, working under the mighty Finance Ministry, needs to be heartily congratulated for bringing out, a.Read More