Daily Archives: July 10, 2017

Refund of Service Tax Issues & Challenges

Service Tax, as the name suggests is a tax leviable on all duties. It is a tax levied on the transactions of the facility specified by the Central Government under the finance Act, 1994. It is an indirect tax (akin to Excise duty or Sales tax), which means the service provider pays the tax and recovers the amount from the recipient of the taxable work.

Service Tax is generally recovered by Assessee in two ways:

By utilizing the same as in the form of Cenvat Credit, or

By Claiming the Refund.

Any Assessee can utilize the amount of duty paid by him in excess by adjusting the same with the duty amount paid in subsequent period. Refund of tax can be claimed by Assessee where self- adjustment of Service Tax is not feasible.

Refund of Service Tax generally happens in case of export oriented companies (STPI, SEZ, EOU units) which export their final product/duty, as no tax is levied by Government to promote the export. Such companies disburse excise on the input/output assistance procured by them but are not able to utilize the Cenvat Credit because no due is received by them on export of their services. As a result, such companies have to opt the procedure of claiming refund for unutilized cenvat (tax) credit.

The Export Oriented Units, especially the STPI units have been facing many hurdles and difficulties while claiming the service tax refunds. There had been inordinate delays towards the scrutiny of refund applications coupled with rejections of the claimed amounts due to various reasons by the designated authorities, primary reasons being:

Time Limitation for the refund claim of duties.
Relevant date for the calculation of limitation period in respect of filing the refund claim.
Implication of the Principle of Doctrine of Unjust Enrichment.
Submission of separate Foreign Exchange Remittance Certificate (FIRC) in case of segregated export of goods & utilities.
Submission of Original documents such as Invoice, BL, SB, BRC etc.

The Central Board of Excise & Customs is seized of this matter and has been regularly clarifying on this issue through various clarifications/Notifications covering many procedural issues with respect to refund of service tax paid. It has settled many issues like the time within which the refund claim shall be filed, acceptance of certified photocopies as a valid document, submission of self-certified statement along with FIRCs etc.

Despite various initiatives taken by the department, there has been a huge pendency of tax refunds primarily because of the incomplete documentation by the claimants, tedious process of physical verification of documents submitted to the department and the difference of perception between the claimant and the department regarding the admissibility of input services eligible for refund.

There are many specialized Service Tax Consultant in Delhi, NCR that helps companies in sorting out the problems they face related to tax. But it is always advisable to do some serious research before contacting a STPI Consultant in Delhi.

Wholesale Hardware And Tools, A fantastic Choice For your Business

Qualified builders and contractors do the job very difficult to help make their company successful. In the event you do the job during this field, or know anyone who has, you are aware of what a tough career it could be. The ultimate target is usually to provide top quality function and high customer satisfaction. For many, here is the uncomplicated element on the work. The trick to carrying out nicely within this kind of work will be to have the ability to provide that terrific service even though holding a small overhead making sure that the enterprise is usually profitable. One of the best methods to accomplish this, that’s fairly often by no means thought of, will be to order wholesale hardware and applications from a dollar retail store supplier.
A reputable greenback hardware supplies retail outlet provider can provide a lot of of your items you most likely by now use day to day as part of your enterprise. Many people currently are aware that you are able to invest in paint trays, rollers or tape from the dollar shop provider, but are you informed of your lots of other items they will offer? A great provider can present countless objects. Sandpaper, screws, nails, and wall patch kits are only a handful of on the developing supplies they could supply. Wire strippers, chisels and putty knives are all resources that a setting up crew can endure speedily and wish loads of. These are generally all readily available wholesale too in case you can find the ideal greenback retail store provider. Acquiring a supplier who features many from the products you would like for any great cost is perfectly truly worth your worthwhile time.
Purchasing wholesale hardware for your business enterprise is one area that could save your business plenty of cash. Anytime that you choose to should purchase a little something for wholesale price tag, it can be a lot more cost-effective than shopping for in keep. There is no middle gentleman and no-one is attempting to produce an excellent deal of income off of the company. You can buy the supplies which you want in bulk for the decrease rate and have them transported right in your doorway. This also signifies that you don’t have to waste valuable time producing a lot of visits by yourself or sending your employees towards the property improvement retailer. Furthermore, it ensures that you may have adequate materials available for getting your present-day job finished promptly so that you could move on to another one particular. This is certainly incredibly valuable taking into consideration that in a very organization similar to this, time is dollars.

A Brief Introduction To Ethnic Restaurants And Cuisine

Dining out at restaurants can be a fun experience for the whole family. But if you are tired of eating the same old food from the same old places, you might try mixing up your routine by visiting an ethnic restaurant. Here’s a brief introduction to a few cuisines you may not have thought about trying before:

1. Ethiopian cuisine is extremely vegan-friendly and favors breads, grains, spices, and an onion-based stew known as wat. Wat is generally eaten with injera, a flatbread made from teff flour. The use of utensils is uncommon when dining on Ethiopian food, partly due to the preponderance of bread and flatbread. Oftentimes, a meal of Ethiopian food is followed by a “coffee ceremony,” where strong Ethiopian espresso is served.

2. You might be intimidated by French food because it conjures up images of haute restaurants with high presentation value and equally high prices. In fact, French cuisine is diverse, highly regionalized, and available to any budget. French cuisine combines the herbs, olives, and tomatoes of the Mediterranean with a farmhouse-style apples, pork, and potatoes. Other common meats include poultry, beef, lamb, and duck. Of course, if you’re dining at a French restaurant, make sure you sample some artisan cheese and wine.

3. Lebanese cuisine is a mixture of Middle Eastern, Mediterranean, and French cuisine. Fruits, vegetables, grains and starches are mixed with fresh Mediterranean seafood or poultry. Red meat is not common in Lebanese cuisine, although there are a few lamb dishes worth any meat-lover’s time. You should also expect ample amounts of garlic, olive oil, and lemon. Mezze is a popular dish, featuring a tapas-like assortment of small dishes, each with a different flavor, texture, or aroma.

4. As befitting its native country and its varied climates, Indian cuisine reflects a diverse palate with a number of influences. As a reflection of predominant Hindu and Buddhist beliefs, there is a large array of vegetarian dishes, mostly involving staple foods like pearl millet, rice, red lentils, and mung bean. If you have heard anything about Indian restaurants, however, it’s probably the abundance of spices. Portuguese-introduced chili pepper is popular, as are cumin, ginger, garlic, coriander, and curry. Sweet foods are often seasoned with nutmeg, cardamom, and saffron.

5. If you’re familiar with Japanese cuisine at all, it’s most likely with sushi, rolls of rice, raw fish, and vegetables. Indeed, seafood is a vital part of Japanese cuisine, having originated on an island nation. For those squeamish at the prospect of eating raw fish, there are countless grilled recipes available, as well as tempura, which is a deep-fried mixture of fish and vegetables. Miso soup is popular too, especially mixed with tofu, seaweed, and traditional vegetables.

Trying a type of ethnic food you haven’t encountered before is a great way to expand your culinary and cultural horizons. Best of all, you might just discover a new favorite dish!

Austin Dillon wins at Eldora in first NASCAR dirt race in 43 years

The Camping World Truck Series’ debut on dirt went from novelty to mainstay in the span of three hours Wednesday night at Eldora Speedway, as Austin Dillon scored the first NASCAR national series win on a dirt track in 43 years.

If you watched and weren’t entertained, I don’t know what to tell you.

“This is real racing right here, this is all I’ve got to say,” Dillon said in victory lane after beating Kyle Larson to the finish line in a green-white-checker sprint.

The thing is, that wasn’t just the joy in Dillon coming out after he reached victory lane. The excitement of being at Tony Stewart’s track was palpable and authentic. Drivers and team members exclaimed throughout the evening about the race, and heck, not even a discouraging word was said by the NASCAR social media chamber, a notoriously finicky segment.

A big reason for that excitement? The racing.

Yes, it was different. But it wasn’t just the difference in styles in how a driver attacks a half-mile dirt track versus a 1.5 mile asphalt track that made Wednesday night mesmerizing. It was multiple grooves, the throttle management and a genuine sense that the race was ultimately going to be decided by the drivers and their trucks, not by clean air. (Which can be a bit of an oxymoron at a dirt track anyway.) Throw in a big helping of nostalgia — many NASCAR drivers grew up racing local dirt tracks — and it’s hard not to consider the night a rousing success.

Need proof of how that all came together? Look no further than the battle between Norm Benningand Clay Greenfield in the Last Chance Qualifier race to get into the 150 lap main event. Instead of relying only on single truck qualifying to set the field for the race, NASCAR used heat races and a subsequent last-chance race to whittle the 35 trucks attempting the race to the 30 trucks that would start the race.

With two laps left in the Last Chance race, Benning was holding onto the final transfer spot into the main race in fifth place. Greenfield was right behind him, both drivers in trucks they own and prepare themselves, a far cry from the multi-million dollar operations in the Sprint Cup Series.

Greenfield leaned on Benning’s bumper as the two approached the white flag. Benning got loose, but stayed in the throttle and held the position. As they came through turns three and four again,Greenfield got to the inside of Benning and slid up into him, forcing Benning’s truck into the wall. Sparks flew, but Benning stayed in the gas once again, nipping Greenfield at the line for that last place starting position.

And when Benning got back to the garage? Members from seemingly every team were waiting for him to get out of his truck to congratulate him.

Did NASCAR take a gamble by staging a type of race not run for nearly half a century at an 18,000 seat facility owned by a Sprint Cup Series champion? Probably. Did it pay off? Absolutely. Instead of the question being “Does the Truck Series return next year?” it’s now “When can the Nationwide and Cup Series do this?”

Bangkok Girl Friendly Hotels Tips On Selecting The Right Hotel

When planning a trip to the infamous sex districts of Bangkok you should consider staying in a hotel that is designated as girl friendly. These types of hotels are well established in Bangkok as the type that wont require their guest to pay an extra joiner fee for inviting a lady back to their hotel rooms. A standard joiner fee charged by non girl friendly hotels typically start at 500THB.

Hotels that are considered girl friendly are some of the best in the world, not just within Bangkok. The Grand Hyatt Erawan and the Peninsula Bangkok Hotels are just some to name a few with high praises for service and quality by major western travel magazine publications. However, those two hotels do come with major price tags.

Luckily Bangkok has many local well known hotels with very affordable room rates that offer excellent service, guest facilities, free daily breakfast and most importantly clean rooms. Best thing of all is that most girl friendly hotels are found near all of Bangkoks 3 red light districts for easy access.

So if youre wondering which red light district to stay in then I have the answer. You should choose a hotel in the Nana red light district.
The red light district of Nana has the highest concentration of girl friendly hotels that is right for everyones budget. If you have money to blow then stay in the JW Marriott or Majestic Grande, both of these hotels are very high in quality. If youre on the frugal side then might I suggest Majestic Suites, Swiss Park and Nana Hotel, which are very popular with frequent visitors to Nanas red light districts.

Since Nana is near the red light district of Soi Cowboy, so close in fact that you can walk there in about 15 minutes, you dont have to really worry about finding a hotel over there. Because Nana has more freelance lady pick up spots is another reason why Nana is the better area to be in. And if youre interested in visiting Patpongs red light district then it shouldnt be a problem at all since there is a BTS Sky Train station in Nana.

One last tip is to always book your room for two guests. Even though a hotel is girl friendly they still require you to do so. Its just a formality that should be followed since booking a room for two normally doesnt cost you any extra money. Besides youll get an extra breakfast coupon since breakfast is also included in most hotels room rates.

Tips for Youth Bible Study

Too many young people think that Bible study is boring and that they have plenty of time to learn and follow the word of God once they are an adult. This is not true, and a lie that Satan uses to stop young people from knowing and loving God. Bible study is exciting because learning and following the word of God. A person is never too young to understand the word of the Lord and apply its message to their life.

Young people can find many rewards from the Bible. God has promised many rewards to those who find him through His words and prayer. He has promised Strength (Isaiah 40:29-31), Peace (Psalm 119:165), Joy (Psalm 16:11), Success (Joshua 1:8), Stability (Psalm 16:8-9), Answered prayer (John 15:7), Personal testimony (Acts 4:13).

Youth Bible study does not have to be complicated. There are three important steps that a youth Bible study group should follow to understand the Lords word. They should observe Gods word and see the message in the passage. Then they should then interpret the meaning of the text as it applies to their life and finally apply the message to themselves by asking what the passage wants them to do.

When you observe the passage ask who is in the story, who is writing and who is being written to. Look for what is being communicated, the cause, affects and meaning in the words. Put yourself in the passage and think about your reactions to what is being said and what the words mean to you.

In order to interpret the Bibles message ask why the writer said the words, why they are significant, and what is important about the words. Finding the importance of the words as they are written will help you to find the importance of the words in your own life.

To figure out how a passage can be applied a student Bible study group should focus on taking the message and working it in to their actions at home, at school, and everywhere else. They should think about the changes they should make or actions they should take to embrace the message.

The goal of teen and youth group Bible study should be to develop a love and understanding of Gods word. He messages of His word will help young people to navigate the confusing world of today with lessons that will teach them how to love and revere God. Young people can show their love of God by following John 5:3 and joyfully obeying his commands.

Pizza Hut-amalgamation Of Indian And International Cuisine

Pizza hut India is an eminent fast food centre prevalent in various urban areas of India. Pizza Hut commenced its services in India in 1996 since then it has spread its wings in almost all the major cities. In India, Pizza Hut has outlets in 34 cities, including Delhi, Mumbai, Bangalore, Chennai, Kolkata, Hyderabad, Pune, noida gurgaon etc. amongst others. Pizza Hut is one of the flagship brands of Yum! Brands, Inc., which also has KFC, Taco Bell, A&W and Long John Silvers under its umbrella. Pizza Hut has basically three arrangements , i.e., dine-in, delivery and carry-out.

Pizza hut India, the name only jogs your memory with its signature Italian pizzas, appetizers, pastas, desserts and beverages. PIZZA HUT delivery section proffers you with some excellent bargains/offers which compel you to order again and again.

Pizza hut India is accredited for bringing an international cuisine into India They created Indian toppings and vegetarian pizzas. As we all know Chicken Tikka, Spicy Korma and the Tandoori range pizzas are a rage in India. Pan Pizzas starts at just Rs 69, which is perhaps among the lowest priced pizza in the India. The recent `Pan 4 All scheme is also an exemplar for money conscious people.

Pizza hut India also offers you lucrative deals e.g. the discount coupons, which can be availed by visiting the site and being a member of pizza hut.

Pizza hut India is rapidly expanding its delivery operations throughout the country PIZZA HUT DELIVERY strives to present the food when and where the customer wishes to and the food delivered is always hot and on time. Pizza hut is also famous for its friendly customer service and prompt delivery.

Pizza hut India is an international brand with an Indian heart, in terms of product, quality service as well as pricing. The Indian consumer prefers value as well as price and Pizza hut strengthens their product quality and standards to remain in sync with the Indian consumer.

Highlighting 2012 Morehouse College Football

The Morehouse College Maroon Tigers will kick off their 2012 football season on Labor Day weekend. A preseason poll of coaches in the Southern Intercollegiate Athletic Conference (SIAC) has predicted that Morehouse will finish first in its East Division. The first three games of the 2012 season are against non-conference opponents. The remaining seven games will be tough conference matchups.

Morehouse will play Howard University in the AT&T Nations Football Classic on September 1 in Washington, DC. This is an annual game between two historically black college or university football teams. The game will be played in RFK Memorial Stadium, with kickoff at 3:30pm. The Maroon Tigers will also be away on September 8. They are scheduled to meet Edward Waters College in Waycross, Georgia. On September 15 Morehouse will travel to Cleveland, Ohio for a matchup against Winston Salem State University in the 2012 Cleveland Football Classic. The Rams will be a tough opponent. They finished their 2011 season with an impressive 13-1 record and were CIAA conference champions.

The Maroon Tigers first home game opponent will be conference rival Lane College on September 22. Morehouse defeated the Dragons in last years game 25-21, after a Tiger touchdown with about a minute left on the clock. Morehouse will take on Clark Atlanta University on September 29 at 7pm in the Panthers stadium. The 2011 game against Clark Atlanta was an easy win for Morehouse.

On October 6 Morehouse will travel to Columbus, Georgia for the 77th Tuskegee-Morehouse Classic. The Maroon Tigers will take on the Golden Tigers at 3pm in A.J. McClung Memorial Stadium. This matchup is the longest running rivalry among historically black colleges and universities. Plenty of Morehouse fans should be able to make the 1.5 hour trip south of campus. Morehouse is back at home on October 13 in a matchup against the Golden Rams from Albany State University. Always a tough conference opponent, Albany State beat Morehouse last year by a score of 25-15. Morehouse will play Benedict College on October 29 in Columbia, South Carolina.

October 27 is homecoming against Fort Valley State University. Kickoff will be at 2pm. Special homecoming weekend events will include an alumni golf tournament, parade, tailgating party, and a Morehouse College National Alumni Association brunch. The final game of the season will be Morehouse versus Kentucky State University at home at 2pm.

Morehouse Colleges B.T. Harvey Stadium, which seats 9,000 fans, is located at the intersection of Joseph E. Lowery Blvd. and Sells Ave. SE in Atlanta. Single game ticket prices are $12 for adults and $8 for students. Homecoming game tickets are $18 for adults and $12 for students.