Whenever a service is brought into the service tax net, the service provider is liable to levy service tax on the service provided by him and to pay the service tax so collected from the service receivers. The Service Tax Rules make it mandatory to issue bill/invoice/ challan to the service receivers indicating the details as required by the rules including the service tax payable. In some cases, the Tribunal have held that if service tax is not levied, the gross amount collected may be treated as cum-tax value. But it has been now decided that unless the invoice specifically says that gross amount charged includes service tax, it cannot be treated as cum-tax service price.

1. Rule 4A of the Service Tax Rules, 1994 provides that every person providing taxable service not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, shall issue an invoice, a bill or, as the case may be, a challan issued by such person or a person authorized by him in respect of such payable service provided or to be provided. Where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill or, as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period.

2. Such invoice, bill or, as the case may be, a challan shall serially be numbered and shall contain the following, namely :—

A -The name, address and the registration number of such person.

B -The name and address of the person receiving taxable service.

C -Description, classification and value of taxable service provided or to be provided and The service tax payable thereon.

If the provider of taxable service is a banking company or a financial institution including a non-banking company or any other body corporate or any other person providing service to any person, in relation to banking and other financial services, an invoice, a bill or, as the case may be, a challan shall include any document, by whatever name called, whether or not serially numbered and whether or not containing the address of the person receiving the taxable service but containing other information in such documents as required.

If the provider of taxable service is a Goods Transport Agency, providing service to any person, in relation to transportation of goods by road in a goods carriage, an invoice, a bill or, as the case may be, a challan shall include any document, by whatever name called, which shall contain the details of the following :

A -Serial number.

B -Name of the consignor and consignee.

C -Registration number of the vehicle.

D -Details of goods transported.

E -Details of the place of destination.

F -Person liable for payment of service tax (consignor/consignee/goods transport agency).

It is mandatory to separately indicate the amount of service tax in the bills/invoice/challan raised on the clients as per section 12A of the Central Excise Act, 1944 which is made applicable to service tax under section 83 of the Finance Act, 1994. Such mention of the service tax amount in the invoice/bill/challan would also facilitate the service receiver to avail the CENVAT credit of the service tax paid on the input services.

3. If the service tax payable is not indicated in the bill/invoice/challan, what is the legal position under the service tax provisions—Service tax is payable on amount realized. If the value of taxable service includes service tax, the amount so collected/realized from the client would be treated as gross amount inclusive and, accordingly, the value of taxable service and the service tax liability may be worked out. The benefit availed is called as ‘cum-tax benefit’. In Panther Detective Services v. CCE [2007] 8 STT 215 (New Delhi – CESTAT), the Delhi Tribunal held that the only relief in regard to the valuation is that the appellants would be entitled to treat the total receipts as inclusive of service tax. It is, accordingly, ordered by the Tribunal that the revenue shall recompose the tax amount in these appeals treating the total receipt as cum-tax.

4. In Bhagawati Security Services v. CCE [2007] 7 STT 129 (New Delhi – CESTAT) the appellant had not raised any service tax bill to their service receivers. They had paid service tax calculated on these invoices but they had not received any such payment from their clients. The Tribunal found that there was in force the appellants’ contention that if service tax is to be paid, it has to be worked out on the basis of gross amount received by them as being inclusive of service tax.

In Shakti Motors v. CCE [Order A/1415 (Ahd.) of 2008, dated 23-7-2008], the Tribunal made it mandatory to include service tax component in the bill/invoice/challan in consonance with the provisions of section 67(2) of the Finance Act, 1994. The facts of the case are as follows :

The appellants were engaged in the business of selling of Hero Honda brand motor bikes/scooters and they were authorized dealers of the said company. They were also providing business auxiliary services to various financial companies, etc. On the basis of investigation conducted, a show-cause notice was issued to them requiring them to pay service tax on taxable services rendered under the categories of ‘Authorized service station’ and ‘Business auxiliary service’ with appropriate interest and proposing to impose penalty, which culminated into confirmation of payment for service tax amounting to Rs. 46,255 with equal amount as penalty and penalty under sections 76 and 77 of the Finance Act, 1994 in addition. There was no dispute as regards liability of service and the same had been fully paid.

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Tax deductions are the basis for tax reduction. Tax deductions reduce taxable income but do not directly reduce federal income taxes. For example, $100,000 of tax deductions reduces federal income taxes by $35,000 ($100,000 X 35%), assuming a 35% tax rate. Most tax deductions require a cash expenditure (labor, material, supplies, utilities, etc). A current period cash expenditure is not required for some real estate tax deductions and may not be required for a casualty loss.

Most real estate owners and investors do not consider casualty losses as a source of tax deductions. Few investors claim the casualty loss tax deduction the federal income tax code allows them. Let’s review the criteria for a casualty loss tax deduction and the thought process regarding acquisition of a property that has suffered a casualty.

Real estate owners suffer a casualty loss when the market value immediately after the casualty plus insurance proceeds is less than the market value immediately before the casualty. The complex issue is how to value the property immediately after the casualty. Let’s consider a 1-story suburban office park in Mississippi which suffered 3-feet of flooding due to Hurricane Katrina. Let’s further assume: 1) 8 feet of sheet rock must be replaced in the entire property to rebuild, 2) although the property was 90% occupied before the flood, occupancy is expected to only be 5% while rebuilding occurs, 3) stabilized occupancy after renovation is not clear since some businesses may not return, 4) construction will take 12-18 months due to the labor constraints and 5) the owner has casualty insurance to rebuild but did not have rent loss/business interruption insurance.

It is clear the market value after the casualty is less than the market value before the casualty less construction costs. Other factors to consider are: rent loss, market risk that not enough tenants will be available after construction is completed, cost of construction management, a illiquid market with few buyers just after the casualty, construction risk, interest rate risk (rates could rise during the construction period negatively affecting value), risk that operating expenses could increase during the construction period (perhaps insurance) and compensation for entrepreneurial effort to induce a buyer to coordinate labor capital, management and compensation for capital during the reconstruction and releasing process.

A careful analysis by an appraiser might show the improvements have no value after the flood. In appraisal assignments performed by the writer, a casualty loss of 10-30% of the market value before the casualty has occurred (in a straight-forward, defensible analysis) is typical. This can generate a meaningful casualty loss (and tax deduction).

For example, a property with a market value of $5,000,000 suffers a 30% casualty loss. While the casualty is a serious hardship for the owners, the $1,500,000 ($5,000,000 X 30%) tax deduction will mitigate the financial loss.

Congress provided a casualty loss tax deduction to encourage investment in real estate. If you have the misfortune to suffer a casualty loss, take the helping hand offered by congress and take the tax deduction.

Cost segregation produces tax deductions and reduces federal income taxes across the country and in every size market. Below are just a few examples of cities where cost segregation generates meaningful tax deductions.

City:
Memphis, TN
San Francisco, CA
New Orleans, LA
New York, NY
Hartford, CT
Las Vegas, NV
Los Angeles, CA
Atlanta, GA
Orlando, FL
Miami, FL
Louisville, KY
Salt Lake City, UT
Boise, ID
Lakeland, FL
Wichita, KS
McAllen, TX
Columbus, OH
Ft. Lauderdale, FL
San Antonio, TX
Durham, NC
Allentown, PA
Youngstown, OH
Little Rock, AR
Greensboro, NC
Greenville, SC
Kansas City, MO
Raleigh, NC
San Jose, CA
Palm Bay, FL
Honolulu, HI
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Cost segregation produces tax deductions for virtually all property types, including the following:

Property Type:
Regional mall
Service station
Drugstore
Night club
Supermarket
Racket club
Auto service garage
Airplane hangar
Nursing home
Subsidized housing
Almost every industry, including the following, can generate cost-efficient tax deductions by using cost segregation.

Industry:
Nondurable good wholesalers
Durable good wholesalers
Day care facilities
Computer and electronic manufacturing
Health care facilities
Chemical manufacturing
Printing activities
Warehousing and storage
Electronic and appliance stores
Apparel manufacturing
The appraisal division of O’Connor & Associates is a national provider of commercial real estate appraisal services including cost segregation studies, due diligence, insurance valuations, feasibility studies, financial modeling, gift tax valuations, commercial real estate appraisal, highest and best use analyses, casualty loss valuations and HUD map market studies.

This Wholesale Halloween costume, many companies would be providing masks, accessories, and full costumes Watchmen movie based on modern characters from Security Guards and selling graphic novel better. Immediately, it’s light to translate itself into Dr. Manhattan when you buy a Dr. Manhattan disguise and glove set. Only black pair of trousers and a matching blue T-shirt or body paint, and you’re ready to help save the universe from centered devastation.

If it is a vigilante law-breaking champion is more than your style, then get one more than Watchmen movie attires available in the likeness of popular reference Rorschach. Most costumes accept masquerade Rorschach proposed Rorschach, a gap betwixt the duration coating, chapeau and of course his well-known Fedora. Several supplements to consider might be mitts and gold scarfs that famous Security Guards movie reference is much seen bearing. Several costumes come with Rorschach neck piece, so determine the product description carefully.

If you think Watchmen costumes for Wholesale Halloween costumes, why not consider Comic! Much equally the reference, you can sit support and laughter at every with one of the numerous modes of dresses Comic proposed. Comic gave dresses this Wholesale Halloween costume are bright by the film Watchmen.

Nighttime Owl is a famous option for Wholesale Halloween costume this year, when it gets to costumes Watchers. Dark Bird Of Night Watchers dresses are simple to find in a costume shop or live, but many countries are trust to trade them so work sure to program before!

Almost higher costumes Dark Owl proposed are really detailed and complete, so there is not much additional equipment which must be bought. Dark Owl dresses include a hat, a brown cape and bash, and a jump suit projected in similarity to Dark Owl.

Ozymandias is a knowing mankind in the world, and there is no doubt that Ozymandias dresses are this Wholesale Halloween costume an brilliant decision. If your Ozymandias Watchers Superhero elective, look for an Ozymandias costume that admits black jump suit and gold, as eye masquerade

Playing indoors is something we all cherish. Remember the card games we used to play when schools used to declare sudden holidays? Today the kids need many more things besides the regular card games. For them, the toy manufacturers and their dealers are on their toes to make new toys of different colors and patterns. Also the online market has made the toy purchase lot easier. Also you get lot more varieties to explore and choose from.

Let’s see what board games are ideal for your kids and why?

(1) Classic Bullseye Board Game 1st edition: Based on television’s popular dart quiz, this game confronts you with hoards of questions and rewards you with Bully’s star prize after going through varied rounds. No doubt it is a great entertainer and even elder family members can join the fun.

(2) Magic cube: It is an all-time favorite game among children and it can accentuate the cognitive and coordination abilities in kids. So, if your kids have attained 3 years of age, it’s time to give them the magic cube to match the colors on it!

(3) Corx: If you want to enhance the eye-hand coordination in your kids aged 4 or more, you should try Corx game for them. There are playing pieces embedded in the game that you are supposed to toss on any hard and flat surface. If they bounce on their ends, you score points. You can call the game a replica of mini-martial art. You kids will love this game for sure.

(4) Family Guy- Talking Magic 8 Ball: if you are fan of this dysfunctional family, the Family Guy, this game is for you. Ask a question and have your answer magically! 20 custom griffin family phrases have been included in such games.

(5) Monopoly card game: For little older children from 8 years above, you can think of buying Monopoly Deal, a card game. This dynamic game of trading, acquisition, and dealing is a great way to spend a quality afternoon indoors!

After all, what your kids want is to spend a quality time and with these traditional and/or novel board games, you can give them just that. Moreover, for all the parents who keep cribbing about their children’s indoor activities, here is an advice from child psychologists. The indoor board games and garden games bring out the coordination and concentration skills in your children. So, do not deprive them of these games. Instead try balancing their outdoor and indoor activities with the help of funny and educative kids’ toys!

For all types of board games and in general kids toys, go online and order without any hassles. The UK’s leading toy shop kidstoys4u is ready to give you different games in cheapest possible rates. Visit kidstoys4u.co.uk today!

Released more than two years ago by a Computer Technician/Programmer, my favorite guide, the Xbox 360 Red Light Fix Pro Gamer Edition has been a marvel for 360 owners suffering from Xbox 360 problems – primarily the Red Ring of Death. This is a repair guide, amongst several others, that claims to be able to teach the user how to “properly” and “permanently” repair the Red Ring of Death. These claims have been verified by several 360′s owners as it has been responsible for the successful repairs of thousands of 360′s over the past two years. Being a “self-fix-it” method, many people have shied away from using such a guide, but in reality, this may be the only way for 360 owners to actually repair their broken consoles.

It’s important here to bring into focus the fact that many people today are still under the assumption that in order to repair their systems, it HAS to be sent into the manufacturer. The fact that the Manufacturer has not been able to develop a repair for the past 4 years should give sufficient reason why this is not so. But if it’s not it needs to be said that many people who have resorted to the Manufacturer and have run into the problem of sending in their console but not getting it back repaired. This forces people to have to re-send their systems in time and time again. There are literally people who have had to do this more than once. Here’s an example from an internet message board:

“Sent mine a total of 3 times now. When i got it back the first time as soon as I turned it on 3RROD.

Just called them up and sent it back”

With the apparent fact that perhaps sending your console into the manufacturer may not be the best route it’s important that 360 owners have the proper knowledge and resource that has proven to fix the Xbox 360. But what is this guide doing that makes the repair work? It’s actually quite simple. For one since the Red Ring of Death is caused by the system overheating, the repair involves stopping the system from it’s vulnerability to the overheating problem. The problem was initially discovered to be with the GPU, CPU, and X-Clamps. The GPU and CPU both have a thermal compounding paste originally designed to keep these chips from heat vulnerability. This thermal paste is insufficient however and cannot hold up to the heat that is emitted from the 360. The repair is to remove this old paste and reapply a more solid and reliable solution.

The next repair involves removing the X-Clamps which is responsible for holding the Heat Sinks in place over the GPU and CPU to keep them cool. The problem however is that when the system overheats the motherboard bends, and this causes problems for the heat sinks, throwing them off balance and making the GPU and CPU vulnerable to overheating; and this is what causes the RROD. The proper red ring of death repair is to create for the heat sinks a better foundation on the motherboard by applying some specific screws and washers to ensure it’s stability and protection of the GPU and CPU.

Since this method get’s to the root of the red ring of death problem, it is by far the best and most efficient solution currently available. It’s not currently understood whether this repair will eventually become official, but that is besides the point that for those who know about it and apply it, are no longer having problems with their Xbox 360′s. So if you happen to be amongst the millions of users who need a red ring of death repair then I can’t recommend using this method highly enough to permanently repair your Xbox 360.

To get more information on Andy’s recommended red ring of death repair guide, you can visit his website specifically dedicated to repairing the Red Ring of Death at,

You can probably already imagine that there are numerous times that this type of lookup will be useful. You could be getting prank calls or notice a phone number on your call display that you don’t recognize. Some people will also look up telephone numbers that keep appearing on their spouse’s phone if they suspect that their spouse is a cheater.

Before the internet it was highly challenging to find this information. Prior to the internet there wasn’t any easily available place where you could run this type of search.

Now, the internet makes it simple to learn information on any number (including unlisted and cell phone numbers). People have set up businesses where they build large databases that have info on almost every phone number out there.

You will have to pay a small charge for this, but it is quite small. That said, we are going to show you a trick that could let you discover the info at no cost.

It’s time to use one my best friends – Google! Pull up Google and with quotations, enter the telephone number you’re looking into (ex: “298-699-5983″). Take a look at the websites in the search that appear after you have pressed the search button.

Unfortunately, this probably won’t turn up any results too often. But if the telephone number has been published on the internet at some point then you might find out some information. Maybe the person placed a classified ad or completed some type of profile page. If the phone number has found itself on a website, Google should pull it up. Have a look to see if there are any useful results that come up and if there’s any useful information on the page.

It doesn’t cost you much if you end up requiring to use a paid service. These services are guaranteed to provide you the full name, address along with other background history on the owner of the phone.

On a side note, I always recommend to locate a reverse phone lookup business that has a membership choice. Using this option you will only be billed once and are then able to use as many reverse telephone lookups as you want. It’s a membership that allows you to login whenever you want.

Finding out information about who owns any phone number is a snap with a reverse telephone search. It’s a great tool to have at your fingertips.
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Click here to try out a free reverse telephone number lookup and get full information about the owner of any phone. All the best!

If you align yourself with the “right” deities for you, the power of your connection with Magick energy can increase beyond levels you can achieve on your own.

Getting the results you want (especially if you are asking for a lot) do not always come easy. But if you have the right deities on your side – miracles that you may not normally have the power to create will be made easy because of your connection to your deities.

You typically want to select a few feminine deities to follow, and a few that are masculine. You want a balance. Of course if you follow the “Dianic” path, you will only celebrate feminine deities – and that is ok, as that is the path you have chosen.

I could write an entire book on this section alone, so I cannot go into the detail I need to in the scope of this book. In my Academy In-A-Box I have listed out deities from every branch, and many different cultures and belief systems. I also lay out a step by step process you can use to actually get the deities to choose you. This is a good way to remove all self-doubt that “you picked the wrong ones”.

Usually, selecting the right deities does not happen in 10 or 15 minutes. Sometimes it can take a day or longer – but you only really have to do it once.

If you want to use Magick at higher levels, it is important to have at least 2 deities that can help you and protect you on your path.

For now, do some research on this page on different deities you may choose to align yourself with. Read through the descriptions with a clear mind, and try to “feel” how you can connect with each deity. See if you can discover at least 2 that really “hit home” with you.

When you take the time to find the deities that are right for you, it will make all the difference in your path of Witchcraft. You’ll somehow feel more connected to everything you do, because the deities that you choose a lifelong relationship with will watch over you, helping you to bring miracles into your life through Magick energy.
Did you find this article useful? For more useful tips and hints, points to ponder and keep in mind, techniques, and insights pertaining to Internet Business, do please browse for more information at our websites.

Paraphrased from Ephesians 1:17-23 AMP
due to my religion in Him, I dare to have the confidence, bravery and confidence of free access
Because of my religion in Him, I’ll unreservedly approach God with freedom and without fear.
So I won’t lose heart, I won’t faint, or become despondent through fear,
due to the greatness of this plan by which we are built together in Christ, I bow my knees before the daddy of our Lord Jesus Christ,
For Whom each family in heaven and on earth is named
I pray that He would grant me out of the rich treasury of His glory to be bolstered and buttressed with mighty power in my inner man by the Holy Spirit, Himself indwelling my innermost being and personality.
I pray that Christ, thru my religion, may very well dwell, settle down, abide, and make His permanent home in my heart!
I pray that I might be rooted deep in love and set up soundly on love,
That I may have the power and be robust to detain and grasp with all the saints, God’s devoted people, the experience of that love – what’s the breadth and length and height and depth of it ;
That I may actually come to know, practically, through experience for myself, the love of Christ, which far exceeds mere information without experience ; that I may be filled through all my being unto all the fullness of The Lord God.
That I might have the wealthiest measure of the divine Presence, and become a body wholly filled and flooded with God Himself!
Now to Him Who, by and in consequence of the action of His power that’s at work inside us, is able to carry out His purpose and do superabundantly, far over and above all that we dare ask or think, infinitely beyond our highest prayers, needs, thoughts, hopes, or dreams-
To Him be glory in the church and in Christ Jesus thru all generations forever and ever. Amen – so be it.

Paraphrased from Ephesians 3:12-21 AMP
These are 2 powerful, spiritual prayers that Paul prayed for the Ephesians and they apply to each Christian. These requests expose the will of Almighty God for His youngsters. In Hosea 4:6 God asserts that His people are wiped out for absence of knowledge. This isn’t because God’s will is hidden – it is in plain sight, overtly made public in His Word – but because His people do not take a bit of time to read and study His Word and then take it to heart.
confessing ( talking out ) God’s Word will modify it for you and make it a reality, first in your mind’s eye and heart and then in every side of your life. Do not just do it as a spiritual ritual, but as you pray these prayers, hear what you are praying and make them yours. If you may pray these 2 personalised requests on a consistent basis, then you will start to walk it out in your everyday life and harvest the superb benefits of the life, blessing, and power of the awe-inspiring Word of the Almighty, that is more valuable than silver and more pricey than gold!

About Rodney Howard Brown
Rodney Howard Brown and the Revival Ministries world is a ministry that crosses denominational boundaries and geographical borders to fulfill what the Lord has called it to do, to stir up the Church, telling her to get ready for the approaching revival.
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What? 4th Friday Clearwater’s Jazz on Cleveland is the Kick off for Clearwater’s 30th Anniversary Jazz Holiday

When? Friday, September 25th from 5:30pm – 10pm

Where? Downtown Clearwater’s Cleveland Street District (500 – 600 blocks of Cleveland Street)

* Entertainment by Jose Valentino and Level 10
* Beer, wine and food for sale along with multiple street vendors
* Suggested donation this September will be a non-perishable item for the RCS Food Bank
* The CLEARWATER JAZZ HOLIDAY FOUNDATION will be the benefiting charity
* Special appearances by the pirate krewe of Ye Mystic Krewe of Santa Margarita and Tampa’s original kilt krewe, Krewe of Shamrock
* And THERE’S PLENTY OF DOWNTOWN PARKING!

For more information and visit:

* * Become our fan on Facebook at 4th Friday Clearwater
* Follow us on Twitter @4thFriday or
* Call us at 866-550-3472

About the CDP:
The Clearwater Downtown Partnership (CDP) is comprised of downtown property owners, developers, concerned citizens and civic groups and is a non-profit organization whose goal is to promote and foster the economic redevelopment of Downtown Clearwater. The Partnership’s aim is to name, fund and implement projects that will assist the public and private sectors in averting blight and creating a downtown district that becomes a regional destination. The CDP brings stakeholders together to develop, advocate and implement policies that build an exciting, vibrant and diverse downtown and plays an essential role in keeping the business community educated, informed and involved in the continued success of downtown. Find more information at

In addition to being CEO of JoTo Extreme PR, Karla Jo Helms sits on the Executive Board of the Clearwater Downtown Partnership. For interviews with members connected with the CDP or 4th Friday Clearwater, please contact her at

You will find a lot of online companies where you can learn and easily make you private music album. You will have to pay for the software or other training manual that will guide you to produce your own music online. It is worth investing and this you will soon realize when you have created your own unique music album. Now that you have made your own music album, the next thing you will have to do is to promote it effectively so that it hits the target audience. Remember, there are numerous music lovers out there, who are waiting for something new and unique. They notice the hidden talent in you and who knows you might be the lucky one they were actually waiting for. Without the support of any recording company, you need to concentrate on how effectively you can promote your music online. If you wish to do this without the support of any record company, here are a few methods to achieve your target:

- Build your own website: This is the first thing one can think of, but it might need too much of investment and tolerance to divert the target audience to your web site. Though it may look professional, but it may take a lot of time to hit the market. To appeal the music lovers to your website, you can make it look appealing by designing it perfectly so that your website looks informative.
- Joining music forums or social networking sites: Joining music forums will help you promote your music online, but you may not be considered as an artist with your online music on these sites. There are possibilities that your rivals may post some bad review about your music and this may spoil the show. But on the other hand, there is a possibility that you may get noticed and attain the position as a famous artist. Just wait and watch!
- Take help from the Internet: This idea will surely help you attain your goals. Yes you can become a popular artist by advertising your music online as there are a few sites that are specially built to do your job. You can learn and make music online. Yes it is possible for you to create, produce and advertise your online music and let the entire world know your hidden talent and what a wonderful artist you are. You cant deny the fact that music technology and music production is a complex procedure, so you can take help of such online site where you learn, create, promote as well as enjoy the whole process. You can select any genuine company to assist you. The site is regularly updated and you will find articles, music software and tool reviews and suggestions, tutorials and a lot more. You also realize what is happening and the company’s current music projects. So now you can enjoy the entire process and become a famous artist easily and with fun.
Learn to make music online at dot-funk.com