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S Madhavan

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  • S Madhavan: Quo vadis, Goods and Services Tax?

    27-10-2013 21:46:00

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

  • S Madhavan: GST roadblocks continue to impede progress

    21-05-2012 00:17:00

    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 ...

  • S Madhavan: Tackling double taxation of software

    07-05-2012 00:44:00

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

  • S Madhavan: Disallowance of Cenvat credits to the telecom industry

    16-04-2012 00:23:19

    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 ...

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

    02-04-2012 00:06:47

    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 ...

  • Pranab sets stage for GST, sans date

    19-03-2012 00:26:00

    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 ...

  • HC upholds service taxation of construction activities

    05-03-2012 00:42:16

    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 ...

  • SC decides on taxability of sales from bonded warehouses

    20-02-2012 00:32:00

    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 ...

  • Service taxation of revenue sharing arrangements

    06-02-2012 00:27:56

    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 ...

  • Reforms in EU VAT - Lessons for the Indian GST

    09-01-2012 00:58:05

    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, ...

  • Reforms in EU VAT: Lessons for the Indian GST

    26-12-2011 00:15:52

    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 ...

  • Reforms in EU VAT: Lessons for Indian GST

    12-12-2011 00:03:00

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

  • Sweeping changes in services taxation

    28-11-2011 00:35:39

    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 ...

  • Indirect taxation of telecom services

    14-11-2011 00:27:00

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

  • Point of taxation of services

    31-10-2011 00:45:15

    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 ...