GST 

• Orissa HC judgement in Safari Retreats - an analysis - S Sivakumar & R Vaidyanathan - May 31, 2019
• Whether development rights -TDRs can be subjected to GST levy - By S Sivakumar, LL_B_, FCA, FCS, ACSI, Advocate - MAY 13, 2019
• Realty Sector - Filing of Annexure IV - confusion compounded - By S Sivakumar, LL.B., FCA, FCS, ACSI, Advocate - MAY 08, 2019
• Realty Sector - ongoing projects vs new projects - Govt needs to clarify - By S Sivakumar, LL_B_, FCA, FCS, ACSI, Advocate - MAY 06, 2019
• Realty Sector – can amended Rule 42 be retroactively applied for period prior to 1-4-2019 - By S Sivakumar, LL_B_, FCA, FCS, ACSI, Advocate - May 03, 2019
• Residential Realty Sector - Can basic prices be increased to offset loss - By S Sivakumar, Ll_B_, FCA, FCS, ACSI, Advocate -22-04-2019(2)
• New GST regime for Realty - need to relook at existing business models - By S Sivakumar, LL_B_, FCA, FCS, ACSI, Advocate - 09-04-2019
• GST levy on Realty Sector w_e_f 1st April - some major ramifications - By S Sivakumar, LL_B_, FCA, FCS, ACSI, Advocate and R Vaidyanathan, M_Com_, M_Phil_, GST Practitioner - 02-04-2019
• 34th GST Council decisions on Realty Sector - some initial reactions - By S Sivakumar, LL_B_, FCA, FCS, ACSI (London) - Mar 20, 2019
• Concept of declared services supplies diluted under GST law - By S Sivakumar, LL_B, FCA, FCS, ACSI (London), Advocate - Mar 19, 2019
• Reduction in GST rates for Realty Sector - missing the basic math - By S Sivakumar, Advocate, K Vidhyashree, Advocate & R Vaidyanathan, GST Practitioner – Feb 28, 2019
• Reversal of ITC on non-payment to suppliers - my thoughts By S Sivakumar, LL_B_, FCA, FCS, MBA, ACSI, Advocate – Aug 14, 2018
• ITC denial on immovable property under Section 17 - some thoughts By S Sivakumar, LL.B, FCA, FCS, MBA, ACSI, Advocate – Aug 7, 2018
• GST Notification 13 - 2018-CTR - confusions galore By S Sivakumar, LL_B, FCA, FCS, MBA, ACSI, Advocate - July 30, 2018
• 2A vs 3B-Scrutiny notices from State GST Authorities - need for restraint - By S Sivakumar, LL_B, FCA, FCS, MBA, ACSI, Advocate – July 24, 2018
• Supplies To SEZ Units - No Restrictions For Exemption Under GST By S Sivakuma, LL_B_, FCA, FCS, ACSI, MBA, Advocate - Aug 4, 2017
• Execution Of Bond-Lut -Services Exporters At Receving End By S Sivakumar, LL_B_, FCA, FCS, ACSI, MBA, Advocate - July 25, 2017
• Realty Players - Confusion Continues 'UNABATED' In GST By S Sivakumar,LL_B_, FCA, FCS, ACSI, MBA, Advocate - July 21, 2017
• Reverse Charge- An Onerous Requirement Despite 8 2017-CTR By S Sivakumar, LL_B_, FCA, FCS, ACSI, MBA, Advocate - July 3, 2017
• GST - Adding To Burden Of Employer - By S Sivakumar, Advocate, K Vidyashree, Advocate And R Vaidyanathan, Consultant - June 26, 2017
• Restricted Exemption To Sports Under GST - By S Sivakumar, LL_B_, FCA, FCS, ACSI, MBA, Advocate - June 15, 2017
• Realty Sector - 12% VS 18% Under GST - NEVER-ENDING DILEMMA - By S Sivakumar, LL_B_, FCA, FCS, ACSI, MBA, Advocate - June 13, 2017
• Reverse Charge Mechanism Under GST - DRACONIAN PROVISIONS By S Sivakumar, LL_B_, FCA, FCS, ACSI, MBA, Advocate And K Vidyashree, B_COM_, LL_B, Advocate - May 24, 2017
• Input Tax Credit Under GST - Complications Vis-a-Vis PAYMENTS TO SUPPLIERS By S Sivakumar, LL_B_, FCA, FCS, MBA, ACSI, Adocate - May 23, 2017
• Transitional Provisions Related To Civil Works Contractors - NOTIFICATION NO_ 26 2012-ST VS RULE 2A - By S Sivakumar, Advocate - May 9, 2017
• Reimbursements not taxable under GST Law - by S Sivakumar, Advocate and R Vaidyanathan , Consultant - May 5, 2017
• Treatment of 'sale of land' under GST - contradictions galore - by S Sivakumar, K Vidhyashree Advocates and R Vaidyanathan, Consultant - May 2, 2017
• ITC under CGST Act- where is need for linking of payments to suppliers - By S Sivakumar Advocate - April 19, 2017
• Anti-profiteering provision in GST - April 17, 2017

IT Sector

• Increase in IT withholding rate could make technology imports costlier – Mar 4, 2013
• Confusion related to IT Sector would continue under the new ST Law – June 19, 2012
• Budget 2012 – Huge Disappointment for IT – Mar 20, 2012
• FM should re-introduce tax holiday under STPI scheme – Feb 24, 2012
• SC Decision in Vodafone Case – Jan 30, 2012
• How would the penalty and prosecution provisions affect the IT and Services sectors – March 23, 2011
• How Changes in Cenvat Credit Scheme will affect IT Industry – March 21, 2011
• IT Sector pleads for continuation of and clarity in respect of tax holiday under STPI and SEZ schemes – Feb 9, 2011
• MRP-based Scheme for packaged Software Govt opens Pandora s box – Dec 26, 2010
• Delhi ITAT’s decision in Microsoft case could create fresh confusion and controversies – Nov 10, 2010
• ISODA case-article in VATLAWS – Oct 15, 2010
• Indirect Taxes on packaged software – Confusion confounded Post-Budget 2010 – Oct 6, 2010
• Madras HC decision in ISODA case could create fresh controversies … – Sep 24, 2010
• Finance Bill 2010 Fall Out for IT Sector – February 26, 2010
• Government continues to be confused about Software Industry – July 11, 2009
• Excise duty on Packaged Software Licenses – July 10, 2009
• A Practical Guide To The Relevant Budget Proposals For IT Companies – July 8,2009
• BUDGET 2009-10 hugely Disappointing For The Information Technology Industry – July 7, 2009
• FM must extend tax holiday to keep IT Sector away from ‘holiday’ – June 24, 2009
• Indirect taxes on customized software-Madras HC delivers a blow on VST – Nov 21, 2008
• Service tax on customised software-Madras HC delivers a punch – Nov 4, 2008
• Customised Software-Service, Sale or Both VST – October 24, 2008
• Service tax on transfer of software licenses – TDS fall-outs – July 23, 2008
• Rule 6 of Cenvat Credit Rules -CBEC latest Circular does give relief to IT Sector but fails to answer many questions! – May 10, 2008
• PC’s Budget delivers a deadly blow to IT SMEs – April 2, 2008
• Do our policy makers really understand the software industry – March 28, 2008
• Service tax on Software – Centre poaching in States’ territory – March 10, 2008
• Mr FM Sir-what is grouse against the software industry – Mar 1, 2008
• Will PC extend tax holiday for EOUs – Feb 29, 2008
• Withdraw exemption given to software services – Feb 15, 2008
• Service Tax refund to software exporters – Sep 18, 2007

Direct Taxes

• Why Budget will fail to usher in ‘non-adversarial’ tax administration : 15-07-2014
• ‘Exemption or Deduction’ under tax holiday Sections – Controversial CBDT Circular : 16-09-2013
• Is Vodofone issue eclipsing other and more obnoxious retrospective amendments? – May 25, 2012
• TDS on purchase of immovable properties could lead to all around confusion – Apr 24, 2012
• Devising a tax friendly salary package for FY2012-13-from S3 Solution– Mar 30, 2012
• Undermining Judiciary thro’ retrospective amendments – Rule of Babus prevailing over Rule of Law – Mar 19, 2012
• Government reinforces the ‘legislative will’ and overrules Vodafone and Ericsson AB decisions – ( No refund to Vodafone ?) – Mar 16, 2012
• SC Decision in Vodafone Case – A Litany of After-Effects – Jan 30, 2012
• International Taxation – Industry requires clarity from Budget 2011 – Feb 26, 2011
• DTC Bill -Companies have little to cheer about! – Sep 2, 2010
• Revised Discussion Paper on DTC -An Analysis – June 18, 2010
• Amended Sec 56 might seriously hurt investments into private companies – April 12, 2010
• Karnataka HC ruling in Samsung Electronics case Significant Spin-offs – Feb 16, 2010
• Karnataka HC Decision on TDS Under Section 195 -An Analysis – Nov 27, 2009
• New Direct Tax Code Bill, 2009 with our Immediate Comments – Aug 14, 2009
• Broad Tax Expectation From The Budget 2009 – July 7, 2009
• TDS gets really really tedious – Apr 15, 2009
• TP ordeal for STP units -Advantage swings back to Revenue – Mar 30, 2009
• Should FM abolish Wealth Tax? – Feb 19, 2008
• For heaven’s sake, please scrap FBT! – Feb 13, 2008
• Is FBT payable on ESOPs involving foreign shares? – Nov 15, 2007
• Thank you Mr Chidambaram, for making e-filing a pleasant e-experience – Nov 7, 2007
• Are loss-making companies liable for FBT – a fresh view – October 22, 2007

Service tax

• GST Model Law – A mixed bag for Software Sector ? : 25-07-2016
• Model GST Law – where is ease of doing business? : 15-07-2016
• Delhi HC’s decision vis-a-vis levy of ST on sale of unfinished flats – an analysis : 13-06-2016
• ST clarificatory Circular 192 falls short of expectations : 26-04-2016
• ST on services rendered by ‘Govt’ – opening Pandora’s Box? : 13-04-2016
• Insertion of sub-section (2) in Section 67A of FA, 1994 vis-a-vis POTR – confusions galore : 05-04-2016
• ST Refund to Services Exporters – has Government scored a self-goal? : March 8, 2016
• Indirect Tax Dispute Resolution Sche me, 2016 – will this really result in reduction of litigation? :  01-03-2016
• Increase in normal period for issuance of SCNs – protecting inefficient Babus : 01-03-2016
• Are original documents required to be filed for claiming refund? : 08-02-2016
• Sanctioning Refund claims on provisional basis – an escape route? 12-11-2015
• Service Tax on Yoga – different asanas (postures) by two Ministries : 05-11-2015
• Transfer of right to use brand name – deemed sale or service : 16-09-2015
• Filing of quarterly refund claims by exporters – Computation of limitation period : 06-07-2015
• Why has ST refund mechanism failed so miserably? : 28-04-2015
• Section 73(4B) of FA, 1994 needs an explanation : 25-02-2015
• Rule 15 of CCR, 2004 requires amendment : 23-02-2015
• Is mandatory pre-deposit slowing down indirect tax collections? : 16-02-2015
• The never-ending drama related to service tax audit … : 24-12-2014
• Rule 5(a) of POT Rules vis-à-vis new services taxable from 1-10-2014 : 30-09-2014
• Huge increase in interest rate for delayed ST payment unjustified : 15-07-2014
• CENVAT Credit to be availed within 6 months – a draconian development : 11-07-2014
• Mandatory pre-deposit in indirect taxes – a case of mixed feelings : 10-07-2014
• Some out of the box thinking for reducing litigation : 08-07-2014
• CESTAT should start levying penalties on Adjudicating & Appellate authorities : 18-06-2014
• ‘Original Works’ under Rule 2A an ‘original’ interpretation needed : 01-04-2014
• Will GST really prove to be a panacea for all ills in indirect tax system? – 04-02-2014
• Service tax on works contracts – post L&T decision – 07-01-2014
• SC decision in L&T case – VAT effect & ST implication – Part 2 – 25-10-2013
• SC decision in L&T case – VAT effect & ST implication – 30-09-2013
• Service Tax Adjudication System needs complete overhaul – Aug 21, 2013
• Exercise of caution – New proposals in Service Tax could get misused – Mar 8, 2013
• On Why Service Tax ‘VDIS’ is unlikely to succeed – Mar 7, 2013
• Levy of ST on Air-Conditioned Hotels – Negative development for Hospitality Sector – Mar 1, 2013
• Interesting provisions related to disposal of appeals by CESTAT – Mar 1, 2013
• TDS on purchase of immovable properties – A procedural nightmare? – Mar 1, 2013
• Place of Provision of Services Rules, 2012 lacks clarity – Feb 25, 2013
• CBEC may like to speed up issuing Notification under Rule 5B of CCRs – Feb 22, 2013
• Need to revisit Summons Proceedings – Feb 20, 2013
• Government must clarify service tax levy on Joint Development Agreements – Feb 14, 2013
• Kerala HC’s decision on deemed sales – some major ramifications … – 13-02-13
• Increase the service tax rate but ensure a seamless cenvat credit scheme – Jan 30, 2013
• CBEC Circular on ‘recovery’ – Why this ‘Kolaveri’? – Jan 18, 2013
• Reimbursements in Service Tax – Ramification of Delhi HC Decision – Dec 14, 2012
• ST on Employers – Draft Circular – Obnoxious Provisions Galore – Oct 30, 2012
• Service Tax Levy on Newspapers and Magazines lacks clarity? – Oct 3, 2012
• Indirect Tax Administration – Need to recognize honesty and transparency – 24, Sep 2012
• Reverse Charge Mechanism under service tax – an updated Guide – Aug 16, 2012
• TRU’s PPT on service tax changes – the good, the bad and the ugly – July 24, 2012
• Good Bye, dear Notification No. 12/2003… – July 10, 2012
• ST on manpower supply services under reverse charge – more clarity required….. – July 6, 2012
• New Circular makes Government s intention clear….. – July 2, 2012
• Is Employer a service provider under new service tax law – June 27, 2012
• Board’s latest googly, the Education Guide – What an idea, Sirji – June 26, 2012
• Is service tax law intruding into our personal lives – June 26, 2012
• Cenvat Credit Scheme continues to lag far behind the march of service tax law – June 23, 2012
• Employers are service providers vis-a-vis employees under the new service tax law – June 22, 2012
• Confusion related to IT Sector would continue under the new ST Law – June 22, 2012
• Rule 2A has not considered the expanded definition of works contracts – June 20, 2012
• Service tax on employer-employee related transactions – June 12, 2012
• Illegal Activites, Bribes, etc. are covered under the new service tax law – June 12, 2012
• Why Litigation will necessarily increase under New ST law – June 6, 2012
• CESTAT decision on Joint Development Agreement – A (further) Analysis – June 5, 2012
• Works Contract – Levying tax on ‘service portion’ by exempting ‘goods’ portion – A great step forward – May 15, 2012
• Budget 2012: Why has FM been so unkind to CAs? – Apr 10, 2012
• Service tax on composite transactions – Confrontation between Centre and States on cards? – Mar 23, 2012
• TRU Circular on 2012 Budget changes in servcie tax – Mar 22, 2012
• New Definition of ‘service’ could lead to big time confusion and litigation – 16, Mar 2012
• LB decision in Aggarwal Color case on Notification No. 12/2003– an analysis – Dec 21, 2011
• Are Point of Taxation Rules Constitutionally Valid? – Nov 15, 2011
• SC order in Retailers Association case might require Review or curative petition … – Oct 25, 2011
• NEEDED URGENTLY – A COMPLETELY NEW ST-3 RETURN FORMAT Dated: – Oct 17, 2011
• Service Tax on Renting Services – where is the ‘Lessor’s Alternative? – Oct 11, 2011
• Making sense of expanded definition of Exempted Services – AUG 16, 2011
• Point of Taxation Rules 2011 could lead to severe confusion – July 22, 2011
• Exclusion Clause under ‘Input Services’ would create large-scale litigation – JULY 1, 2011
• A Convoluted Attempt to understand ‘Input Services’ – Apr 10, 2011
• Amended point of taxation rules still remain quite complex – Apr 5, 2011
• Service Tax on Accrual Basis might create chaos – Mar 5, 2011
• Government needs to do a complete rethink of prosecution provisions under service tax law – Mar 3, 2011
• Service Tax on Restaurants and Hotels – Centre transgressing into States’ territory – Feb 28, 2011
• Will FM handle these most contentious service tax controversies in the Budget – Feb 26, 2011
• Remanding of service tax refund claims : Appellate Commissioners find ingenious ways to beat Board Circular – Jan 22, 2011
• Service Tax on Rentals Conflicting HC decisions add to confusion …, – Dec 1, 2010
• Refund of accumulated cenvat credit to exporters amending notification without amending rule 5 would not deliver results – Oct 4, 2010
• Service tax on commercial rentals – no solution in sight as litigation continues! – JUNE 29, 2010
• Service Tax refunds to exporters… Back to ‘Square One’ after Bangalore Tribunal Decision – Apr 27, 2010
• Point of Taxation Rules could spell ‘real’ time trouble for Realty Developers and Builders – Mar 21, 2010
• Refund of accumulated cenvat credit to exporters – amending notification without amending rule 5 would not deliver results – Mar 4, 2010
• Service tax on distribution of films – centre poaching into states’ territory – Mar 3, 2010
• Is it fair to bring Health Care Sector and Hospitals under service tax net? – Mar 2, 2010
• Why this intolerance towards the apex and High Courts? – Feb 27, 2010
• Latest circular on service tax refunds for exporters could actually create more difficulties – Feb 5, 2010
• Service tax on import of services – Can refund be claimed for tax paid prior to 18.4.2006? – Dec 22, 2009
• Service tax on residential complexes: Board proposes … Department disposes! – Nov 13, 2009
• Multiple state GST rates – politics overtaking economics? – Sept 23, 2009
• GST – A blind man’s attempt to describe an elephant? – Sept 01, 2009
• Interactive Session With Bangalore Service Tax Commissioners An Excellent Attempt Worth Emulating By Other Commissionerates – Aug 20, 2009
• Service tax on Client Supplied Materials – Government scores a self goal? – AUG 04, 2009
• Service Tax Refund To Exporters : A Farce? – July 2, 2009
• ST on Renting after Delhi HC decision : A case of misplaced euphoria? – Apr 27, 2009
• Service Tax liability on importers starts only from – Apr 7, 2009
• Service tax refund to exporters: A mirage? – Feb 28, 2009
• Servicetax Rate Reduction – A Practical Guide – Feb 24, 2009
• Summons proceedings under Service Tax : An intimidating tool of Revenue – Jan 8, 2009
• Is CBEC’s view on ‘exempted services’ legally sustainable? – Nov 25, 2008
• A few tips on art of handling Departmental visits! – Jun 02, 2008
• Associated enterprises’ provisions open up pandora’s box! – May 27, 2008
• Are STPs entitled to obtain refund of Cenvat Credit? – Apr 13, 2008
• Publication of names of ‘offenders’ : One more intimidating tool for Service Tax Department? – Mar 20, 2008
• Service Tax on software : Centre poaching in States’ territory? – Mar 10, 2008
• The Return of the Dragon’ in Service Tax! – Mar 9, 2008
• Amendment to Rule 6(3) of CCR – expect serious trouble! – Mar 6, 2008
• New Service related to supply of tangible goods to open a Pandora’s box – Mar 3, 2008
• Budget 2008: Will Mr. PC up Service Tax Rate? – Feb 15, 2008
• Service Tax on renting of immovable property : No credit for denying Cenvat Credit – Jan 6, 2008
• Service Tax refund to software exporters – ‘Goods’ better than ‘services’ – Jan 2, 2008
• Cenvat Credit – a tricky and sticky wicket for new service providers – Nov 19, 2007