Taxable Event as the Touchstone of Taxation: The Conflict of Dates in the Service Tax Almanac

Authors

  • Ravindran Pranatharthy Indirect Taxes & IPRs

DOI:

https://doi.org/10.33516/maj.v50i6.52-55p

Abstract

The mismatch between Section 67A and the Point of Taxation Rules is a clear pointer to the unsettled state of affairs in the statutory architecture of Service Tax. THAT was the response of Queen Elizabeth, the sixteenth century virgin monarch of England when she was offered new taxes by her Parliament which she declined. No other ruler in Western history would be found to have foregone such fiscal largesse. Charles Adams, the tax historian notes that she was in her time known as the Good Queen Bess. According to his analysis, she inherited an England which was mediocre at best, almost fiscally bankrupt and by the time she left, her country was well on the way to becoming a superpower and would dominate the world for the next four centuries.

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Published

2015-06-01

How to Cite

Pranatharthy, R. (2015). Taxable Event as the Touchstone of Taxation: The Conflict of Dates in the Service Tax Almanac. The Management Accountant Journal, 50(6), 52–55. https://doi.org/10.33516/maj.v50i6.52-55p

Issue

Section

Taxation