Bings US Market Share Is Wildly Underestimated.Microsoft claims Bing, its search engine for people who have just unboxed a new computer and are trying to find out where to download Chrome, is bigger than you think.Stats released by the company this week claim Bing enjoys an astonishing 3.US, which is far higher than the frankly more believable 9 percent it reports worldwide.This update will see the death of the old email program Outlook Express, as well as the depreciation of the popular Paint application.As Microsoft told Gizmodo back.According to Microsoft, the 3. Ford Radio 5000 Rds Manual Transfer more. This is surprising, because as Ars Technicas Peter Bright noted, the most common reaction he gets when he says he uses the site at all is slack jawed stares and stupid questions.I, for one, cant remember a single time Ive used Bing in recent memory, other than the aforementioned use of installing a web browser that doesnt use Bing.If Microsofts metrics are to be believed, its quite a coup Half a decade ago, some rankings had it come in at under 3 percent of global searches.The numbers seem to go up and down depending on the source, but the most generous prior estimate from Comscore last year put Microsoft at just north of 2.Bing technology powers Yahoos search engine.None of that counts mobile queries, where Google has a functional global monopoly with virtually no meaningful competition whatsoever.A goat that was extremely bored, ornery, or both decided to smash in the front door of polyurethane manufacturer Argonics Inc.Colorado office this weekend, and.This July, we asked for software tips from the 2017 Microsoft Office National Champions, a set of charming teens who are officially the best at using PowerPoint, Word.Microsoft Office Publisher Design Gallery Objects That Start With Y' title='Microsoft Office Publisher Design Gallery Objects That Start With Y' />So few web savvy people seem to use Bing that those who do are a sort of curiosity, though that might just be compartmentalization If youre a heavy Google user, using Chrome tied to a Gmail account, it might not ever occur to you that Bing even exists.But since the vast majority of new computer sales are for Windows devices, which come preloaded with Bing defaulting browsers Internet Explorer or Edge, one would imagine theres enough workplace users, old people, folks who dont give a damn and others of their ilk to make up a big share of the market.Theyre real and theyre out there, just Binging it up, occasionally not noticing sand penises.
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RIP, Microsoft Paint. MS Paint, the first app you used for editing images, will probably be killed off in future updates of Windows 1. Paint 3. D. Microsoft lists the 3. Windows 1. 0s next autumn update, a little X marking the end of an era. The app is certainly a relic, from a time when the casual computer user couldnt crack open Photoshop or Skitch or Pixelmator or thousands of web apps. MS Paint cant save image components as layers or vectors its for making flat static images only. It doesnt smooth lines or guess at your best intentions. It does what you tell it and nothing more, faithfully representing the herky jerky motion of drawing freehand with a computer mouse. Its from a time before touch, a time before trackpads. As more sophisticated options appeared, Paints janky aesthetic became a conscious choice. Paint became the metonym for that aesthetic, even if an image was actually created in another app. TV Tropes lists major limitations that came to define a certain look the wobbly freehand lines, awkward color handling, and inappropriate export settings that give Paint its distinctive look. In 2. 01. 4, Gawkers Sam Biddle noted Paints influence on conspiracy theory images, calling the form Chart Brut. In amateur detectives attempts at identifying the Boston Marathon bombers, the simplicity and jaggedness of Paint evokes the crazy wall aesthetic of red string and scribbled notes, apparently without irony. The same year, internet historian Patrick Davison explored Paints influence on the last decade of meme culture, particularly Rage Comics. The outsider art aesthetic feels appropriate to the relatable everyday content, and makes the art form unthreatening. Of course, Paint offered a few features to smooth things out, like the circle and line tools and the fill tool, all used in the stoner comics of the early 1. Crucially, those circles still had jagged curves. The bright colors of stoner comics are flat, as MS Paint didnt support gradients without an elaborate hack. Contrast those pixellated lines with the slick, stylish face from this art tutorial This slickness is built into Paints successor, Paint 3. D. From the moment you start sketching, Paint 3. Are you a coder or whitehat hacker looking to make some money on the side Bug bounty hunting might be the perfect gig for you. WatersTechnology is the leading financial market technology information provider and the home of Inside Market Data, Inside Reference Data, BuySide Technology Sell. Get the latest news and analysis in the stock market today, including national and world stock market news, business news, financial news and more. MS Paint, the first app you used for editing images, will probably be killed off in future updates of Windows 10, replaced by the new app Paint 3D. Microsoft lists. D smooths out your art. It also supports automatic selection tools and content aware fill to rival Photoshops. By automatically improving art, Paint 3. D hides the process behind the image. Paints sloppiness is probably why rage comics got so popular. Looking at a rage comic, you can tell exactly how it was drawn, and how you might draw one yourself. By delivering exactly what the artist draws, MS Paint forms an image that the viewer can mentally reverse engineer and imitate. Unless you go absolutely nuts with it. Reddit user Toweringhorizon painstakingly assembled the drawing To a Little Radio using MS Paint tools like the oil brush, stretching the medium while maintaining a pixelated look. Its one of the top submissions to MS Paint subreddit, a beautiful collaborative art gallery. Scrolling through this art feels like flipping through the sketchbook of the most artistic kid in high school. Theres an accepted roughness, a desired minimalism. For example, the exquisite raindrops in the work above are reflected in a flat, featureless tabletop. Like a transistor radio, Paint might be showing its age, but this tenacious little gadget should not be underestimated. To a Little Radio doesnt even come close to testing Paints limits. As we say goodbye to the app that shaped an era, let us watch this bizarrely soundtracked time lapse of drawing Santa Claus in MS Paint on Windows 7 over the course of 5. We can only believe this is real because faking it would be even harder. Latest Topics ZDNet. By registering you become a member of the CBS Interactive family of sites and you have read and agree to the Terms of Use, Privacy Policy and Video Services Policy. You agree to receive updates, alerts and promotions from CBS and that CBS may share information about you with our marketing partners so that they may contact you by email or otherwise about their products or services. You will also receive a complimentary subscription to the ZDNets Tech Update Today and ZDNet Announcement newsletters. You may unsubscribe from these newsletters at any time. Todays Stock Market News and Analysis.CLOSEXPlease confirm your selection.You have selected to change your default setting for the Quote Search.Moh License Exam In Philippines Price' title='Moh License Exam In Philippines Price' />This will now be your default target page.Are you sure you want to change your settingsHorse racing Ice hockey Karate Olympics Racing Motorsport Cricket is a batandball game played between two teams of eleven players on an ovalshaped field. Lexicon 1 3 Serial Crack For Adobe more. Casanova Maria Antonia Manual De Evaluacion Educativa Independiente more. Song of Myself. Wont you help support Day. Poems 1. 81. 9 1. I celebrate myself, and sing myself. And what I assume you shall assume. For every atom belonging to me as good belongs to you. I loafe and invite my soul. I lean and loafe at my ease observing a spear of summer grass. My tongue, every atom of my blood, formd from this soil, this air. Song of Myself. Wont you help support Day.Poems 1. 81. 9 1.I celebrate myself, and sing myself.And what I assume you shall assume.Un libro del latn liber, libri es una obra impresa, manuscrita o pintada en una serie de hojas de papel, pergamino, vitela u otro material, unidas por un lado es.For every atom belonging to me as good belongs to you.I loafe and invite my soul.I lean and loafe at my ease observing a spear of summer grass.My tongue, every atom of my blood, formd from this soil, this air.Born here of parents born here from parents the same, and their. Euro Truck Simulator Activation Code Keygen Free . I, now thirty seven years old in perfect health begin.Hoping to cease not till death.Creeds and schools in abeyance.Retiring back a while sufficed at what they are, but never forgotten.I harbor for good or bad, I permit to speak at every hazard.Nature without check with original energy.Houses and rooms are full of perfumes, the shelves are crowded with.I breathe the fragrance myself and know it and like it.The distillation would intoxicate me also, but I shall not let it.The atmosphere is not a perfume, it has no taste of the.It is for my mouth forever, I am in love with it.I will go to the bank by the wood and become undisguised and naked.I am mad for it to be in contact with me.The smoke of my own breath.Echoes, ripples, buzzd whispers, love root, silk thread, crotch and vine.My respiration and inspiration, the beating of my heart, the passing.The sniff of green leaves and dry leaves, and of the shore and.The sound of the belchd words of my voice loosd to the eddies of.A few light kisses, a few embraces, a reaching around of arms.The play of shine and shade on the trees as the supple boughs wag.The delight alone or in the rush of the streets, or along the fields.The feeling of health, the full noon trill, the song of me rising.Have you reckond a thousand acres muchHave you practisd so long to learn to read Have you felt so proud to get at the meaning of poems Stop this day and night with me and you shall possess the origin of.You shall possess the good of the earth and sun, there are millions.You shall no longer take things at second or third hand, nor look through.You shall not look through my eyes either, nor take things from me.You shall listen to all sides and filter them from your self.I have heard what the talkers were talking, the talk of the.But I do not talk of the beginning or the end.There was never any more inception than there is now.Nor any more youth or age than there is now.And will never be any more perfection than there is now.Nor any more heaven or hell than there is now.Urge and urge and urge.Always the procreant urge of the world.Out of the dimness opposite equals advance, always substance and.Always a knit of identity, always distinction, always a breed of life.To elaborate is no avail, learnd and unlearnd feel that it is so.Sure as the most certain sure, plumb in the uprights, well.Stout as a horse, affectionate, haughty, electrical.I and this mystery here we stand.Clear and sweet is my soul, and clear and sweet is all that is not my soul.Lack one lacks both, and the unseen is proved by the seen.Till that becomes unseen and receives proof in its turn.Showing the best and dividing it from the worst age vexes age.Knowing the perfect fitness and equanimity of things, while they.I am silent, and go bathe and admire myself.Welcome is every organ and attribute of me, and of any man hearty and clean.Not an inch nor a particle of an inch is vile, and none shall be.I am satisfied I see, dance, laugh, sing.As the hugging and loving bed fellow sleeps at my side through the night.Leaving me baskets coverd with white towels swelling the house with.Shall I postpone my acceptation and realization and scream at my eyes.That they turn from gazing after and down the road.And forthwith cipher and show me to a cent.Exactly the value of one and exactly the value of two, and which is ahead Trippers and askers surround me.People I meet, the effect upon me of my early life or the ward and.I live in, or the nation.The latest dates, discoveries, inventions, societies, authors old and new.My dinner, dress, associates, looks, compliments, dues.The real or fancied indifference of some man or woman I love.The sickness of one of my folks or of myself, or ill doing or loss.Battles, the horrors of fratricidal war, the fever of doubtful news.These come to me days and nights and go from me again.But they are not the Me myself.Apart from the pulling and hauling stands what I am.Stands amused, complacent, compassionating, idle, unitary.Looks down, is erect, or bends an arm on an impalpable certain rest.Looking with side curved head curious what will come next.Both in and out of the game and watching and wondering at it.Backward I see in my own days where I sweated through fog with.I have no mockings or arguments, I witness and wait.I believe in you my soul, the other I am must not abase itself to you.And you must not be abased to the other.Loafe with me on the grass, loose the stop from your throat.Not words, not music or rhyme I want, not custom or lecture, not.Only the lull I like, the hum of your valved voice.I mind how once we lay such a transparent summer morning.How you settled your head athwart my hips and gently turnd over upon me.And parted the shirt from my bosom bone, and plunged your tongue.And reachd till you felt my beard, and reachd till you held my feet.Swiftly arose and spread around me the peace and knowledge that pass.And I know that the hand of God is the promise of my own.And I know that the spirit of God is the brother of my own.And that all the men ever born are also my brothers, and the women.And that a kelson of the creation is love.And limitless are leaves stiff or drooping in the fields.And brown ants in the little wells beneath them.And mossy scabs of the worm fence, heapd stones, elder, mullein and.A child said What is the grass How could I answer the child I do not know what it is any more than he.I guess it must be the flag of my disposition, out of hopeful green.Or I guess it is the handkerchief of the Lord.A scented gift and remembrancer designedly dropt.Bearing the owners name someway in the corners, that we may see.Whose Or I guess the grass is itself a child, the produced babe of the vegetation.Or I guess it is a uniform hieroglyphic.And it means, Sprouting alike in broad zones and narrow zones.Growing among black folks as among white.Kanuck, Tuckahoe, Congressman, Cuff, I give them the same, I.And now it seems to me the beautiful uncut hair of graves.Tenderly will I use you curling grass.It may be you transpire from the breasts of young men.It may be if I had known them I would have loved them.It may be you are from old people, or from offspring taken soon out.And here you are the mothers laps.This grass is very dark to be from the white heads of old mothers.Darker than the colorless beards of old men.Dark to come from under the faint red roofs of mouths.O I perceive after all so many uttering tongues.And I perceive they do not come from the roofs of mouths for nothing.I wish I could translate the hints about the dead young men and women.And the hints about old men and mothers, and the offspring taken.What do you think has become of the young and old men And what do you think has become of the women and children They are alive and well somewhere.The smallest sprout shows there is really no death.And if ever there was it led forward life, and does not wait at the.And ceasd the moment life appeard.All goes onward and outward, nothing collapses.And to die is different from what any one supposed, and luckier.Has any one supposed it lucky to be bornI hasten to inform him or her it is just as lucky to die, and I know it.I pass death with the dying and birth with the new washd babe, and.And peruse manifold objects, no two alike and every one good.The earth good and the stars good, and their adjuncts all good.I am not an earth nor an adjunct of an earth.I am the mate and companion of people, all just as immortal and.They do not know how immortal, but I know.Every kind for itself and its own, for me mine male and female.For me those that have been boys and that love women.For me the man that is proud and feels how it stings to be slighted.For me the sweet heart and the old maid, for me mothers and the.For me lips that have smiled, eyes that have shed tears.For me children and the begetters of children.Undrape you are not guilty to me, nor stale nor discarded.I see through the broadcloth and gingham whether or no.And am around, tenacious, acquisitive, tireless, and cannot be shaken away. Frequently asked questions about Randalls ESL Cyber Listening Lab.You can download below an MP3 file and a recording script for each chant.This chapter presents an ongoing project to create the Global Scale of English Learning Objectives for Young Learners CEFRbased functional descriptors.SAT preparation that can be viewed online or downloaded for free.MP3 audio version also free.Listening skills Jazz chants MP3 files and recording scripts.Author Miles Craven Level Starterbeginner Author Miles Craven Level Pre intermediate Author Miles Craven Level Pre intermediate Author Miles Craven Level Pre intermediate Author Miles Craven Level Intermediate Author Miles Craven Level Intermediate Author Miles Craven Level Intermediate Author Miles Craven Level Starterbeginner Author Miles Craven Level Elementary Author Miles Craven Level Elementary Author Miles Craven Level Elementary Author Miles Craven Level Elementary Author Miles Craven Level Elementary Author Miles Craven Level Elementary Author Miles Craven Level Pre intermediate.Lion Of Punjab Songs Download Diljit Songs '>Lion Of Punjab Songs Download Diljit Songs . 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CVC Words ESL Flashcards.Here are 4 sets of easy to print CVC flashcardsActivities For Blending Cvc Words GamesThese cards are suitable for beginning readers of any age who need practice decoding letter sounds and blending them together.Wait, what are CVC words They are words that follow the consonant vowel consonant pattern and have short vowel sounds.Printable CVC Stamp It Game a simple, handson way to introduce CVC Consonant Vowel Consonant words to beginning readers.Coldplay Ghost Stories Torrent 320 Kbps Bollywood '>Coldplay Ghost Stories Torrent 320 Kbps Bollywood .Download 4 free sets of CVC words 155 printable word cards for teaching beginner phonics.XrKbRFE/UxMwfYZy_PI/AAAAAAAAD10/XzIgY9Sp5yU/s1600/CVC+words.jpg' alt='Activities For Blending Cvc Words' title='Activities For Blending Cvc Words' />When to introduce CVC words.After students have learned the individual sounds of the letters of the English alphabet, your next step is to teach your class to put those sounds together.Usually CVC words are the first words to teach when introducing reading by phonics.How quickly or slowly you teach English phonics will depend on whether your students can already read in their native language and whether Language 1 is phonetic, uses the roman alphabet, reads left to right, etc.CVC word cards.Most of the words in the sets below are 3 letter CVC consonant vowel consonant words, with just a few 4 letter words mixed in CCVC and CVCC.All of the words have short vowel sounds.Each set progressively adds more letters and sounds to decode.When making these sets Ive tried to choose vocabulary words that will be familiar to young ESL students.However, for the sake of reading practice Ive included some words that will probably be new.These words cards do not have pictures, so to teach the meaning of the words you will have to draw and mime.Of course thats the fun part With very young learners, pick out only the nouns and present tense verbs from this list, such as ant and pan, pat and sit.Who wants to mime it CVC Words Set 1 A great first set of phonics cards to use when introducing phonics and reading to ESL students.This set uses only six letters s, a, t, p, i, n.If youre familiar with Jolly Phonics, these are known as Group 1 words.Activities For Blending Cvc Words ActivitiesThese six letters give beginning readers a lot of words to decode without having to master the entire alphabet.Also, these letters have distinctly different shapes no confusing pairs like b and d, for example, making it easier for learners to work out the sounds.Note Of the 2.Omit the blends if your class is just starting out.Download CVC Words Set 1.Word list at, in, it, ant, nap, pan, pat, pip, pit, sap, sat, sit, sin, sip, tan, tap, tin, tip, pant, snap, snip, spin, spat.CVC Words Set 2 Building on CVC Words Set 1, this card set adds seven more letters to practice blending simple words with c, k, e, h, r, m, d.These are Group 2 words if you are using Jolly Phonics.With Sets 1 and 2 you will be practicing 1.Your students will be able to read over 6.Download CVC Words Set 2.Word list can, cap, cat, did, dip, had, ham, hat, hen, hid, him, hip, hit, kid, mad, man, map, mat, men, met, pen, pet, ram, ran, rat, red, rip, sad, set, ten, camp, damp, dent, hand, hint, kept, mend, melt, mint, mist, rest, risk, sent, step.CVC Words Set 3 CVC Words 3 adds six more letters to those in the first two CVC word card sets.The Jolly Phonics materials refer to these as Group 3 words.The following letters make up this set s a t p i n Set 1 c k e h r m d Set 2 g o u l f b Set 3Download CVC Words Set 3.Word list can, cap, cat, did, dip, had, ham, hat, hen, hid, him, hip, hit, kid, mad, man, map, mat, men, met, pen, pet, ram, ran, rat, red, rip, sad, set, ten, camp, damp, dent, hand, hint, kept, mend, melt, mint, mist, rest, risk, sent, step.CVC Words Set 4 Introducing some of the least frequently used letters of the English alphabet Set 4 contains words made with the exciting letters j, z, w, v, y, and x.Building on the three earlier sets, the 4.Poor q.Download CVC Words Set 4.Word list jam, job, jog, jet, jug, jazz, just, junk, zebra, zip, zap, buzz, fizz, win, web, wag, wig, wet, went, wept, west, wind, swim, van, vet, vast, vest, vent, yes, yak, yam, yap, yet, yelp, yell, six, fix, mix, fox, box, wax, next, exit, exam.CVC Words. 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![]() ![]() ![]() Business Auxiliary Services [Sec 6. Business Auxiliary Services [Sec 6. Effective upto 3. June, 2. 01. 2A- B> C- D> E- H> I- M> N- R> S- S> T- Z> Landmark Service Tax Judgment - Business Auxiliary Services INTRODUCED: With Effect From 1st July 2. DEFINITION: According to Section 6. FIS™’ risk management software and analytics solutions help you gain visibility of your enterprise risk across multiple asset classes and comply with global. We provide excellent essay writing service 24/7. Enjoy proficient essay writing and custom writing services provided by professional academic writers. To view sessions for this event, please select one or more of the filters below and click the 'Go' button to view sessions meeting your criteria. Prime Minister's National Relief Fund(PMNRF) and National Defence Fund(NDF) All donations towards the Prime Minister's National Relief Fund(PMNRF) and the National. According to Section 6.Promotion or marketing or sale of goods produced or provided by or belonging to the client; or(ii) Promotion or marketing of service provided by the client; or(iii) Any customer care service provided on behalf of the client; or(iv) Procurement of goods or services, which are inputs for the client; or.Explanation.— For the removal of doubts, it is hereby declared that for the purposes of this sub- clause, “inputs” means all goods or services intended for use by the client; (v) Production or processing of goods for, or on behalf of, the client; or(vi) Provision of service on behalf of the client; or(vii) A service incidental or auxiliary to any activity specified in sub- clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any activity that amounts to “manufacture” within the meaning of clause (f) of Section 2 of the Central Excise Act, 1.Explanation - For the removal of doubts, it is hereby declared that for the purposes of this clause, —(a) ”commission agent” means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person (i) deals with goods or services or documents of title to such goods or services; or(ii) collects payment of sale price of such goods or services; or(iii) guarantees for collection or payment for such goods or services; or(iv) undertakes any activities relating to such sale or purchase of such goods or services; (b) “excisable goods” has the meaning assigned to it in clause (d) of section 2 of the Central Excise Act, 1.Central Excise Act, 1.SCOPE: TOPServices provided in relation to promotion or marketing of service provided by the client is leviable to Service Tax under business auxiliary service. A Tu Per Tu Con La Paura Pdf Compressor . Marketing or promotion means activities which are directed towards furtherance of sale. Organization and selling of lotteries are globally treated as supply of service. Lotteries (Regulation) Act, 1. State Governments to organize, conduct or promote lotteries. Lottery tickets are printed by the State governments and are sold through agents or distributors. Tickets are delivered by the State Government to the distributors at a discounted price as compared to the face value of the tickets. Service provided by the distributors or agents in relation to promotion or marketing of lottery tickets are leviable to Service Tax.Lotteries fall under the category of games of chance. there. Games of chance are known under various names like lottery, lotto, bingo etc.Activities relating to procurement of inputs, production of goods (not amounting to manufacture) or provision of services on behalf of a client is included in Business Auxiliary Service. Thus, the procurements of input, capital goods or input services as defined in the CENVAT Credit Rules, by any person for a client i. Explanation to Section 6. Thus, it has very wide scope for levying Service Tax. Commission agent: As per the definition of Business Auxiliary services, services as commission agent are considered Business Auxiliary services. Commission person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person (i) deals with goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or services. As regards the question whether Insurance agents, Clearing and Forwarding agents working on commission basis fall under the definition of business auxiliary service, it is clarified that they do not, as they are specifically covered within the definition of other specified taxable services, namely the Insurance service and Clearing and Forwarding Service respectively. Under Section 6. 5A of Finance Act 1. Section 6. 5, i. e. Service Tax earlier. Since, Insurance services and Clearing and Forwarding Services are more specific description and were also subjected to Service Tax prior to imposition of tax on business auxiliary service, the insurance agents, Clearing and Forwarding agents working on commission basis would fall under those respective categories. From this, it follows that a particular service can be taxed only under one head of service. It is not possible to give an exhaustive list of business auxiliary services, the following are illustrations of services that are covered under this category viz. The services provided in relation to getting a customer, verification of prospective customer, processing of purchase order etc would also be covered under Service Tax. Service Tax on Job Work: The activity of production or processing of goods for, or on behalf of, the client either amounts to manufacture or it amounts to Job work. According to Section 6. This exclusion is given to avoid double taxation on same product. Manufacture attracts levy of Excise duty, thus the production or process which does amount to manufacture is excluded from levy of Service Tax. Manufacture has been defined u/s 2(f) of Central Excise Act, 1. Manufacture” includes any process, - (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1. Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re- labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. The definition of Job Worker is given in CENVAT Credit Rules 2. According to Rule 2(n) of the said rules, "job work" means processing or working upon of raw material or semi- finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression "job worker" shall be construed accordingly. In common parlance “Job worker” is a person who is engaged in the production or manufacture of excisable goods on account of other person. Previously Job Workers used to claim that any process performed by them is not a manufacture to avoid levy of Excise Duty, but now, production of goods on behalf of the client is leviable to Service Tax under ‘Business Auxiliary Service’ if such production activity does not amount to manufacture. So, if process amounts to manufacture the duty of Excise will be levied and if it does not amount to manufacture the Service Tax can be levied. Position from 0. 1- 0. Notification 8/2. ST dated 0. 1- 0. Service Tax. Exemption can be availed only if (a) goods are produced using raw materials or semi- finished goods supplied by the client and goods so produced are returned back to the said client (b) for use in or in relation to manufacture of any goods falling under the First Schedule to the Central Excise Tariff Act, 1. Explanation – (1) Production or processing of goods does not amount to manufacture as defined in 2(f) of Central Excise Act 1. Nil’ rate of duty or duty of excise wholly exempt. SERVICE TAX EXEMPTIONS: TOP (a) Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. Service Tax Notification No. S. T., dated 0. 1. Partner Perspectives. Partner Perspectives. Partner Perspectives. White Papers. Current Issue. Digital Transformation Myths & Truths. Transformation is on every IT organization's to- do list, but effectively transforming IT means a major shift in technology as well as business models and culture. In this IT Trend Report, we examine some of the misconceptions of digital transformation and look at steps you can take to succeed technically and culturally.[Interop ITX 2. on this page. State Of Dev. Ops Report. The Dev. Ops movement brings application development and infrastructure operations together to increase efficiency and deploy applications more quickly. But embracing Dev. Ops means making significant cultural, organizational, and technological changes. This research report will examine how and why IT organizations are adopting Dev. Ops methodologies, the effects on their staff and processes, and the tools they are utilizing for the best results. Video. Sponsored Video. Slideshows. Twitter Feed. |
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