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Performance Audit Union Government Levy and Collection Of
Report of the Comptroller and Auditor General of India for the year ended March 2017 Levy and collection of Service Tax on Entertainment Sector Union Government Department of Revenue Indirect Taxes – Service Tax Report No. 31 of 2017 Laid on the table of Lok Sabha/Rajya Sabha ____________ Table of Contents Contents Page Preface i Executive summary iii Chapter 1 : Introduction 1-5 1.1 About the sector 1 1.2 Services relating to Entertainment Sector 1 1.3 Why we choose this topic 4 1.4 Audit Objectives 4 1.5 Scope of Audit and coverage 5 1.6 Acknowledgement 5 Chapter 2 : Policy issues 7-18 2.1 Taxability of Copyright Services 7 2.2 Types of copyright assignments in the film industry 8 2.3 Clubbing of non-theatrical rights/other activities with 10 theatrical rights 2.4 Inclusion of distribution income under theatrical rights 11 2.5 Treating copyrights transferred with limitations as transferred 12 perpetually 2.6 Avoidance of tax by treating the services as exports 14 2.7 Wrongful availment of Cenvat credit under Sponsorship 16 services Chapter 3 : Systems and procedures 19-35 3.1 Broadening of tax base 19 3.2 Monitoring of filing of returns 26 3.3 Efficacy of Scrutiny of returns 30 3.4 Internal Audit 31 3.5 SCN and Adjudication 33 Chapter 4 : Compliance issues 37-47 4.1 Non-remittance of service tax 37 4.2 Non-inclusion of value of additional consideration 37 4.3 Non-payment/short payment of service tax 38 4.4 Non-payment of service tax under Reverse charge 39 mechanism 4.5 Incorrect/Excess availing of Cenvat credit 40 4.6 Non/short payment of Swachh Bharat Cess 46 4.7 Non/short payment of interest 46 Abbreviations 49 Report No. -
Jubilee-Annual-Financial-2017.Pdf
Table of Contents 2. Vision, Mission & Core Values 02 4. Code of Conduct Profile 6. Corporate Strategy 8. Company Information 12. Rating of the Company 15. Profile of the Directors 20. Awards and Accolades 24. Statement of Value Addition 23 26. Key Operating & Financial Data Key Financial Data 29. Vertical Analysis 31. Horizontal Analysis 35. Life at Jubilee 48. Calendar of major events 2017 47 50. Share Price Analysis Corporate 51. Chairman’s Review Governance 54. Directors’ Report 70. Risk and Opportunity Report 74. Review Report on the Statement of Compliance 75. Statement of Compliance with the Code of Governance 80. Shariah Advisors’ Report 82. Auditors’ Reasonable Assurance Report on Shariah Compliance 84. Statement of Compliance with the Shariah Principles 85. Independent Auditors’ Report to the members 88. Balance Sheet 87 90. Profit & Loss Account Financial 91. Statement of Changes in Equity Statements 92. Cash Flow Statement 94. Revenue Account 96. Statement of Premiums/Contributions 97. Statement of Claims 98. Statement of Expenses 100. Statement of Investment Income 101. Notes to the Financial Statements 191. Statement of Directors 192. Statement of Appointed Actuary 194. Notice of 23rd Annual General Meeting 193 198. Pattern of shareholdings Shareholders 203. Proxy Form Information 205. Branch Network ANNUAL REPORT 2017 LIFE INSURANCE THE PROMISE OF TOMORROW Introduction ANNUAL REPORT 2017 INTRODUCTION Our tomorrows begin with a sunrise. At Jubilee Life, we believe in making the sunrises of your future financially secure and peaceful, by delivering on our commitments at every level. Whether it is our array of tailored insurance solutions to meet your specific needs, or our professionalism in service delivery, or making our plans accessible at the touch of your finger, we strive for excellence every day. -
Zaka Ashraf the New PCB Chairman Taking Over the Helm in the Most Trying of Circumstances, Zaka Ashraf’S Start Has Been Quite Promising
November-December 2011 ZAKA ASHRAF the new PCB Chairman Taking over the helm in the most trying of circumstances, Zaka Ashraf’s start has been quite promising aka Ashraf’s appointment as the 27th Chairman of the character what the principal protagonists in generating optimism amongst Pakistan Cricket Board came at a time, when Pakistan one and all. cricket was traversing a multitude of crises, and off-field Although the doubting Thomases obtained nourishment owing to matters shrouded anything and everything that the what was ostensibly an absence of a veritable link to on field matters, team conjured up on the field. He came with the task considering the fact that Mr. Zaka Ashraff was not a professional; but quite conspicuous there in front of him. He had to wipe his keenness a propos all things cricket and his management experience off the off-field turmoil and only then matters on the connotes that the man has all the dexterity to govern an enigma that field would have come to prominence. The new chairman’s appointment Pakistan cricket has evolved into. Mr Zaka Ashraf’s competence in Zbegot buoyancy for a score of reasons. Even though, the man might not management was divulged in his tenure at the helm of Zarai Taraqiati have been a former cricketer, but his association with the game and the requisite savoir fare was indubitable. The ability of the new chief and his Continued on page 20 Pakistan rout Led by our spinning repertoire, Pakistan conjured up their Bangladesh sixth ODI series win undoubtedly hold the most daunting spin attack up being the leading wicket-taker in the series on the bounce in the game. -
Page 01 Sept 17.Indd
WEDNESDAY 17 SEPTEMBER 2014 • [email protected] • www.thepeninsulaqatar.com • 4455 7741 inside A sequel CAMPUS with a sweetet • Qatar Academy Msheireb opens story to telll doors to students P | 4 P | 8-9 FASHION • Shiny, comfy and bright: Key fashion trends from London Buses across jungle borders, boats through P | 6 Caribbean waters and private flights from small airfields have become a new norm for departing FOOD Venezuela as a multi-billion dollar pay dispute turns • Where taste meets health, you won’t the country into something of a ‘no-fly’ zone. miss a thing P | 7 HEALTH • Parents’ whooping cough vaccines may protect babies P | 11 TECHNOLOGY • Minecraft sold: Microsoft buys Mojang for $2.5bn P | 12 NEW WAYS LEARN ARABIC • Learn commonly used Arabic words TO TRAVEL and their meanings P | 13 2 PLUS | WEDNESDAY 17 SEPTEMBER 2014 COVER STORY By Girish Gupta uses across jungle borders, boats through Caribbean waters and private flights from small airfields have become Ba new norm for departing Venezuela as a multi-billion dollar pay dispute turns the country into something of a ‘no-fly’ zone. Major international airlines have slashed seat availability by half since last year, pulling many routes entirely in a spat with Venezuela’s social- ist government about the repatriation of $3.6bn in ticket revenue. The dwindling supply has sent prices spiral- ling for available seats, and led to a surge of more inventive travel itineraries via circuitous routes and other means. “I’ve never flown private but I had to because you just can’t get a normal flight,” said Orinda Pamfil, 23, at the small, exclusive Charallave airport in hills outside Caracas. -
Cssforum.Com.Pk Content Copyright © Jworldtimes.Com Jahangir World Times Published: January, 2013 Pakistan-Russia Cooperation A
CSSForum.com.pk Content Copyright © jWorldTimes.com Jahangir World Times Published: January, 2013 Pakistan-Russia Cooperation Amidst Antagonism? Or just a geo-political shift … Despite being geographically contiguous, Pakistan and Russia have remained politically distant from each other during the last six decades. The framework of Cold War and the East-West confrontation defined relations between the two countries during that very period. GAZA Tuesday, January 01, 2013 This assessment of relations between Pakistan and Russia looks at the influence of South Asia and Central Asia's bilateral relations in a highly-charged and greatly-changed region on the pointed end of the futuristic post-2014 Afghanistan. Relationships between Pakistan and Russia will have important implications for the region's overall strategic picture in the years ahead. Two common elements emerge through a novel of bilateral relations between highly diverse nations seeking to escape the labyrinth. One common element is low politics in shape of economic interaction driven by global economic crisis powered by regionalism. The other is the high politics to deal with terrorism in the post-2014 (the withdrawal of the US forces from Afghanistan) approach. The regional bilateral relations sow the seeds of a multilateral approach based on the reciprocal benefits on equality basis. The question is whether cooperation bodes well for acceptance of the US politico-military leadership? Will such bilateral cooperation hurt the US interests in the region or the strategic diplomacy will be followed to balance the West with the East? In short, the central concerns of these analyses is how the Pakistan-Russia regional relationship affects, and are affected by, outside actors as well as themselves. -
Buddhist & Gandhara Civilization the Cultural Nexus Between Pakistan
International Seminar on Buddhist and Gandhāra Civilisation: The Cultural Nexus between Pakistan and Sri Lanka (11th March 2019) Organizing Committee Mr. Intisar Ahmad Sulehry First Secretary/Press Attaché High Commission of Pakistan, Colombo Mr. Adnan Younis Lodhi Commercial Secretary High Commission of Pakistan, Colombo Ven. Moragaswewe Vijitha Coordinator Buddhist and Pali University Assisted by Mr. Kashif Mahmood Cheema High Commission of Pakistan, Colombo 1 Foreword/Special Message Pakistan and Sri Lanka enjoy special relations. We share a glorious past. We also enjoy cultural commonalities and converging interests in the present. Our young and dynamic peoples are moving into a peaceful and prosperous tomorrow, under the guidance of democratic leadership in both countries. In addition to this International Seminar, the Government of Pakistan has undertaken numerous initiatives in Sri Lanka to further cement the bond of brotherhood between our peoples including establishing the Pakistan Pavilion at the International Buddhist Museum, Kandy, and organizing visits of senior most monks, religious scholars, and academicians to Pakistan, the facilitation of the exposition of Lord Buddha’s sacred relics in Sri Lanka from Taxila, the publishing of a Sinhala translation of the book on Pakistan’s Gandhāra Heritage etc. It is pertinent to highlight that efforts are also underway to establish ‘Taxila, Gandhāra Civilisation Studies Centre’ at the University of Colombo, Sri Lanka, under the initiative of the Pakistan-Sri Lanka Higher Education Cooperation launched by the Higher Education Commission of Pakistan. The people of Sri Lanka are close to the hearts of the people of Pakistan. Similar sentiments prevail in this beautiful land about their Pakistani brothers and sisters. -
Page 01 Sept 10.Indd
WEDNESDAY 10 SEPTEMBER 2014 • [email protected] • www.thepeninsulaqatar.com • 4455 7741 inside Griddle cakes CAMPUS celebrate • DPS-MIS participates in California robotics summer competition ingredients P | 4 P | 7 MARKETPLACE • Canon celebrates 80th anniversary of company’s first camera P | 6 FILM • Witherspoon generating Oscar buzz in latest roles Apple’s highly P | 8-9 anticipated entry into the world of wearable technology HEALTH is the Apple Watch. • Diabetics pay little The Apple Watch will attention to salt monitor health and warnings: Study fitness, tracking the wearer’s motions, heart rate and P | 11 sleep with built-in sensors, feeding the information into TECHNOLOGY Apple’s Health app • Sony challenges for the iPhone and Google Glass with its iPad, allowing review new ‘Smart EyeGlass’ and analysis of the data. P | 12 LEARN ARABIC • Learn commonly used Arabic words APPLE WATCH and their meanings P | 13 2 PLUS | WEDNESDAY 10 SEPTEMBER 2014 COVER STORY Apple unveils watch, bigger-screen iPhones By Adam Satariano and Tim Higgins pple, which moved the personal compu- ter from a desk to the pocket through the iPhone, now wants to put a gadget Aon people’s wrists. The company yesterday unveiled Apple Watch, a line of watches with a rectangular face and rounded edges, with wristbands that can be swapped out. It is Apple’s first new product category since the Cupertino, California-based company introduced the iPad in 2010. Apple debuted Apple Watch at an event near its headquarters in Cupertino, along with Apple Pay, which is designed to make iPhones into a digital wallet. -
Mcqs for CSS, PMS, NTS
Day by Day Current Affairs (February 12, 2018) | MCQs for CSS, PMS, NTS WELCOME TO CSS TIMES DAY BY DAY CURRENT AFFAIRS, YOUR BEST SOURCE FOR UP-TO-DATE AND DAILY TOP CURRENT AFFAIRS 2017 FOR PREPARATION OF CSS, PMS, BANKING, NTS, RAILWAYS AND ALL COMPETITIVE EXAMS. “DAY TO DAY CURRENT AFFAIRS” BASICALLY IS TOP 10 NEWS SUMMARY ON CURRENT HAPPENINGS OF NATIONAL AND INTERNATIONAL IMPORTANCE FOR ALL EXAMINATIONS February 12, 2018 (Day by Day Current Affairs 2018) 1. Pakistan bans groups on UNSC terror list The federal government has amended the Anti-Terrorism Act and the president of Pakistan has issued an ordinance for this amendment. The amendment has been brought to declare as terrorist the organisations that have been declared as such by the United Nations Security Council. Now the government will be able to take action against these organisations with this amendment. After approval by the president, the Law Ministry has issued the ordinance which has added an article in the Anti-Terrorism Act 1997. The ordinance was to be issued because the National Assembly and the Senate were not in session. 2. Drone strike kills six Al Qaeda suspects in Yemen A drone strike killed six suspected Al Qaeda militants in central Yemen on February 11, 2018. The US military is the only force known to operate armed drones over Yemen. `An unmanned drone likely American bombed the group`s vehicle in the area of Qayfa, where Al Qaeda is active. 3. IMF chief warns of deeper poverty if jobs not created IMF chief Christine Lagarde gave a clarion call for countries to create the required environment for job creation, warning that unemployment can trigger dangers of youth radicalisation and deeper poverty. -
FUCHS Cup Complete Fixture
Patron in Chief: HRH Prince Gen. Dr. Abdulaziz Bin Nasser Bin Abdulaziz Al Saud FUCHS CUP SEASON 2012-2013 Organized by Riyadh Cricket Association www.facebook.com/riyadhcricket www.rca-ksa.com Al Kharj Cricket Zone (20 OVERS) Pak Shaheen Lahore Lions KFSH Blue Lahore Badshah Amir Holidays Shuraim Jawar Al Jazirah Huraymala Cricket Zone (20 OVERS) Group A Group B Saudi Jaguar Attieh Steels Thales Stallions FUCHS Hyderabadi Warriors KFSH Green Combined XI RAC KFSH Knight Riders Riyadh Warriors Pak Force Green Bangla AB Contracting Riyadh Fighters Riyadh Cricket Zone (20 OVERS) Group A Group B Punjab Stars Lahore Badshah Green Tigers Serendib Crescent Kashmir XI Imran XI Seham Sulaiman XI TBCC Royal Strikers Kashmir Press TCS Riyadh Grundfos Majlis-e-Pakistan Yusafzayi Cricket Club Al Qassim Cricket Zone (20 OVERS) Group A Group B Azad XI Pak XI Shaheen XI Pak Dawliya Al Fatah XI Paradise XI Bismillah XI Al Saqar XI Dhowdhary XI Sialkot Stallions Janbaz XI Friends XI ROUND 1 (22 February 2013) Match No. Toss Time Team Vs Team Umpiring Ground 7:15 AM New RCA Ground1 1 7:15 AM Seham vs Yusafzayi Cricket Club Tigers New RCA Ground2 RCA1 SAUDI ORIX CRICKET TOURNAMENT MATCHES RCA2 7:15 AM RCA5 7:15 AM KFSH1 1:15 PM New RCA Ground1 2 1:15 PM Tigers vs Crescent Grundfos New RCA Ground2 RCA1 SAUDI ORIX CRICKET TOURNAMENT MATCHES RCA2 1:15 PM RCA5 1:15 PM KFSH1 ROUND 2 (01 March 2013) Match No. Toss Time Team Vs Team Umpiring Ground New RCA Ground1 New RCA Ground2 7:15:00 AM GROUNDS NOT AVAILABLE RCA1 RCA2 3 7:15 AM Kashmir Press vs Grundfos Crescent RCA3 4 7:15 AM Seham vs Kashmir XI Sulaiman XI RCA4 7:15 AM RCA5 88 (ORIX) 7:15 AM Riyadh Panthers vs KFSH Knight Riders Riyadh Warriors KFSH1 5 1:15 PM Pak Force vs Combined XI FUCHS New RCA Ground1 6 1:15 PM Thales vs Riyadh Fighters AB Contracting New RCA Ground2 RCA1 1:15:00 PM GROUNDS NOT AVAILABLE RCA2 89 (ORIX) 1:15 PM Green Bangla vs Saudi Jaguar Attieh Steels RCA3 90 (ORIX) 1:15 PM Stallions vs KFSH Green Riyadh Panthers RCA4 1:15 PM RCA5 7 1:15 PM Imran XI vs TCS Riyadh TBCC KFSH1 ROUND 3 (08 March 2013) Match No. -
Shahid Afridi
Mission Statement: • To take Pakistan cricket to such a high point where it sets benchmarks at the world level. • To further enhance cricket’s mass appeal across the country by introducing high quality regional cricket at the first class level. • To promote cricketing culture by providing opportunity of participation in competitive cricket to youth at school and club level, and also to patronise and develop women’s cricket. • To total commitment to optimising talent through promotion of Coach Education Programmes and development of human resource in such vital areas as umpiring, curating and scoring etc. • To ensure excellence in governance and also to avail and improve marketing and commercial opportunities to the maximum without compromising basic ethos of the game. CONTENTS Chairman’s Report 06 Chief Operating Officer’s Report 08 TEAM GREEN: The comeback kids 10 ICC WORLD CUP 2011 Pakistan’s Report Card 14 INTERNATIONAL CRICKET REVIEW Pakistan across the three formats Only one Test loss 20 Pakistan wins 24 out of 32 ODIs 22 TWENTY20 CRICKET: Four out of five in the bag 24 Records & Milestones 2011 26 DOMESTIC CRICKET REPORT 2010-11 As many as 15 events took place during the year 32 PAKISTAN WOMEN’S CRICKET: Simply outstanding, Team Pakistan carves many a milestone 42 Game Development Plans and Activities 46 Blind/Deaf Cricket 58 Marketing Report 2011-12 62 Chief Financial Officer’s Report 2010-11 63 GHIR SA R U B Patron-in-Chief A H.E. Asif Ali Zardari, President of Pakistan esigned by B esigned by D Chairman Ch. Muhammad Zaka Ashraf nnual Report A Chief Operating Officer Subhan Ahmed Chief Financial Officer Badar M. -
Biological Diversity of Kerala: a Survey of Kalliasseri Panchayat, Kannur District
Biological Diversity of Kerala: A survey of Kalliasseri panchayat, Kannur district T.P. Sreedharan Discussion Paper No. 62 Kerala Research Programme on Local Level Development Centre for Development Studies Thiruvananthapuram Biological Diversity of Kerala: A survey of Kalliasseri panchayat, Kannur district T.P. Sreedharan English Discussion Paper Rights reserved First published 2004 Editorial Board: Prof. P. R. Gopinathan Nair, H. Shaji Printed at: Kerala Research Programme on Local Level Development Published by: Dr K. N. Nair, Programme Co-ordinator, Kerala Research Programme on Local Level Development, Centre for Development Studies, Prasanth Nagar, Ulloor, Thiruvananthapuram Cover Design: Defacto Creations ISBN No: 81-87621-65-6 Price: Rs 40 US$ 5 KRPLLD 2004 0500 ENG 2 Contents Page No. 1 Introduction 4 2 Objectives and method 16 3 Studies on biodiversity in India: an overview 19 4 Socio-economic profile of study area 25 5 Plant diversity 34 6 Fauna 53 7 Cultural heritage and lifestyle 66 8 Summary and conclusions 85 9 Suggestions 87 APPENDIX Appendix I Convention on biological diversity 90 References 176 3 Biological Diversity of Kerala: A survey of Kalliasseri panchayat, Kannur district T.P. Sreedharan 1. Introduction Biodiversity Effective utilisation of biodiversity determines prosperity. This is so because of the limitless potential for application of biodiversity for human welfare. Biodiversity is the most significant of the resources available to man (Pushpangadan, 1999). Biodiversity encompasses the limitless array of organisms from microbes to large life forms. We owe our achievements for the past 500 years to biodiversity. Tropical regions where light and water are available in plenty are the abodes of biodiversity. -
Page12.Qxd (Page 1)
WEDNESDAY, SEPTEMBER 17, 2014 (PAGE 12) DAILY EXCELSIOR, JAMMU KKR sans key players take Lions down Express to stay alive in JU reschedules Inter-Collegiate on CSK in CLT20 today sports activities HYDERABAD, Sept 16: I won't miss them. They are Excelsior Sports Correspondent Basketball (Women) quality performers. Especially Tournament will be held from CLT20 main draw race JAMMU, Sept 16: The Depleted by the absence of Shakib is an unbelievable per- September 22 onwards, while some high-profile cricketers, RAIPUR, Sept 16: provided a brisk start as the they Nasim, though, fell to For Express, captain Jehan Directorate of Sports and Wrestling (Men) Championship former. But it gives opportuni- Physical Education, University of IPL champions Kolkata Knight ty for other young guys who managed 40 runs in the power- Charith Jayampathi (1-45) in the Mubarak top-scored with 35 will be held on September 25 and Riders will have a tough task at Muhammad Hafeez led from plays. Left-handed opener Umar 17th over after trying a hit over runs as the rest of the batting did Jammu rescheduled the Inter- 26, 2014 and (Women) on have been waiting. Hopefully the front with a blazing 67 as Collegiate Tournaments 2014-15 hand when they lorn horns with Siddiq though lost his wicket in long on, but was instead caught not show much fight. September 27, 2014. they can grab the opportunity Lahore Lions trounced Sri which were postponed in view of the formidable Chennai Super the last delivery of the sixth over by Ishan Jayaratne. Sharing the new ball with Kho-kho (M&W) and deliver it for us," Gambhir Lankan side Southern Express the flash floods and closure of Kings in the opening Group A while trying to dab at a rising Joined in by Umar Akmal (11 Hafeez (1-26), Cheema broke Tournament will be held from said.