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  • 27-Oct-2013 | S Madhavan

    S Madhavan: Quo vadis, Goods and Services Tax?

    With so many detractors this vital tax reform is struggling against the odds

  • 21-May-2012 | S Madhavan

    S Madhavan: GST roadblocks continue to impede progress

    It is by now agreed wisdom in the minds of all stakeholders that the present scheme of consumption taxation, or indirect taxation as it were, is no longer sustainable and that the Goods and Services Tax (GST) is by far a better tax model. That being ...

  • 07-May-2012 | S Madhavan

    S Madhavan: Tackling double taxation of software

    Budget 2012-13 possibly provides an opportunity to resolve this longstanding problem through the proposed taxation of services

  • 16-Apr-2012 | S Madhavan

    S Madhavan: Disallowance of Cenvat credits to the telecom industry

    Several earlier articles in this column have discussed the indirect tax issues surrounding the mobile telecommunications industry. An important constituent of this industry, namely the passive infrastructure sector, has witnessed significant ...

  • 02-Apr-2012 | S Madhavan

    S Madhavan: More clarity needed in service taxation of construction activities

    A previous article in this series had discussed an important recent judgment of the Mumbai High Court on the vires of the recently introduced Explanation to the relevant definitions contained in service tax law on construction services. The ...

  • 19-Mar-2012 | S Madhavan

    Pranab sets stage for GST, sans date

    One of the key expectations from the finance minister’s speech last Friday on Budget 2012-13 was regarding the Goods and Service Tax (GST). Most importantly, there was a strong anticipation that the finance minister would forcefully reiterate ...

  • 05-Mar-2012 | S Madhavan

    HC upholds service taxation of construction activities

    In an important recent decision, the Mumbai High Court has dismissed several writ petitions which had challenged the constitutional validity of the amendments made to certain definitions in service tax law relating to construction activities, vide ...

  • 20-Feb-2012 | S Madhavan

    SC decides on taxability of sales from bonded warehouses

    The sales taxability of transactions relating in the course of import and export has been the subject matter of intense judicial scrutiny, particularly due to exemption from the tax granted to transactions under the Central Sales Tax Act, 1956 ...

  • 06-Feb-2012 | S Madhavan

    Service taxation of revenue sharing arrangements

    An earlier article in this column had discussed the service taxability of cost/revenue sharing arrangements which were increasingly being resorted to in the modern business world. A view was expressed that in either of these arrangements, there was ...

  • 09-Jan-2012 | S Madhavan

    Reforms in EU VAT - Lessons for the Indian GST

    The previous two articles in this column had discussed the Communication on the future of VAT in the EU ('Communication') adopted by the European Commission ('EC'), including its purpose, the overriding objectives of the reform as spelt out therein, ...

  • 26-Dec-2011 | S Madhavan

    Reforms in EU VAT: Lessons for the Indian GST

    The previous article in this column had discussed briefly the Communication on the future of VAT in the EU (‘Communication’), recently adopted by the European Commission (‘EC’), and the need for India to closely follow these ...

  • 12-Dec-2011 | S Madhavan

    Reforms in EU VAT: Lessons for Indian GST

    The EC believed that the 40-year-old tax regime was no longer suitable for the service-driven, technology-based economy.

  • 28-Nov-2011 | S Madhavan

    Sweeping changes in services taxation

    Previous articles in this column had discussed in detail the concept paper on taxation of services based on the negative list released by the Central Board of Excise and Customs (CBEC) for public debate in August 2011. Based on the feedback received ...

  • 14-Nov-2011 | S Madhavan

    Indirect taxation of telecom services

    Andhra Pradesh High Court addresses taxability of income streams of telecom operators.

  • 31-Oct-2011 | S Madhavan

    Point of taxation of services

    An earlier article in this column had discussed the Point of Taxation Rules 2011 (POTR), which have come into force from the 1st July this year. As is well known, the POTR has essentially shifted the basis of payment of service tax from receipt of ...

  • 17-Oct-2011 | S Madhavan

    Applicability of sales tax to offshore supplies

    The matter of the applicability of direct and indirect taxes to supplies of goods and services from India to offshore installations, typically situated in the Exclusive Economic Zone (EEZ) i.e. within 200 nautical miles of the appropriate baseline, ...

  • 03-Oct-2011 | S Madhavan

    Negative List Basis of Service Taxation

    This is the last and the concluding article in this series on the Concept Paper on the negative list of service taxation (Paper) released by the Central Board of Excise and Customs for public debate. The previous two articles in this column had ...

  • 19-Sep-2011 | S Madhavan

    Negative List Basis of Service Taxation

    The previous article in this column had highlighted the salient features of the Concept Paper on Services Taxation (Paper), which was recently released by the Central Board of Excise and Customs for public debate. This article will focus on the ...

  • 05-Sep-2011 | S Madhavan

    Negative List basis of Service Taxation

    Earlier articles in this column had addressed the pros and cons of having a negative list of services for service taxation and had also briefly discussed the international experience in implementing such a scheme of taxation.

  • 22-Aug-2011 | S Madhavan

    Valuation of goods under customs law

    In a recent judgement rendered last week, in Commissioner of Customs Vs. Living Media (India) Ltd., the Supreme Court had occasion to deal with the issue of the appropriate valuation of imported goods in a situation where royalties were paid by the ...

  • 08-Aug-2011 | S Madhavan

    Taxability of mobile SIM cards

    Earlier articles in this column have discussed the chargeability of several telecommunication services under either the service tax law or the sales tax law or both. One such telecommunication service has been with regard to provision of SIM cards ...

  • 25-Jul-2011 | S Madhavan

    Input tax credits on vehicle warranties

    Of the various changes in the CENVAT Credit Rules,2004 that were effected in Budget 2011, an intriguing one relates to the disallowance of input tax credits on warranty services relating to motor vehicles.

  • 11-Jul-2011 | S Madhavan

    Taxation of works contracts

    A recently reported decision of the Kerala High Court, in the context of taxation of works contracts under the State sales tax//VAT laws, brings an interesting point of law to the fore. The point of law in question is as to whether in computing the ...

  • 27-Jun-2011 | S Madhavan

    Taxation of Services: The International experience

    The previous article in this column had discussed the determination of the tax base for service taxation in India and the pros and cons of having a negative list for taxation of services. This article is aimed at discussing the international ...

  • 13-Jun-2011 | S Madhavan

    Taxation of Services under GST

    Service taxation in India is relatively new as it has been in vogue for the past seventeen years, as opposed to goods taxation which has been in operation for many decades. Given that the share of services in the national economy has been steadily ...

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