Shubh Deepawali

Today is Diwali – the festival of lights.

While we all light our houses today, do spend some time today to light a few lamps inside u and sit in silence with ur eyes closed… 

Light the first lamp inside u and let it burn your anger and / or jealousy that u may have for any one till date; see it melt away…
Light the second lamp and let it burn away unwanted greed and desires… feel happy and contented with what you have been blessed with.
Light the third lamp and let it fade away all insecurities that you may have in your mind related to anything or financials; just beleive that God has given u life and he will surely give you enough to survive.
Light the 4th lamp and carry that lamp to each part of ur body; let it burn away all your diseased cells or any disease in making. Feel healthy as this lamp travels to each body part and illuminates each organ. 
The 5th lamp is a miniature of the Sun… nothing but the divine light… light it in the centre of your body and let it fill the warmth and love inside your whole body…feel one with the Divine… let the love and warmth filled inside you ooze out of you through your smile…eyes..speech…and body….carry this love with you through out the day…u will find that everyone who meets you is happy and elated. This is the biggest blessing that whoever meets you becomes happier after meeting you… this will also make you happier in return.
Light these 5 lamps each day morning and carry the positivity wherever u go…
Wish you a very happy Diwali….
God bless us All..🙏

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Happy Dussehra

आज *दशहरे* की घड़ी आई
झूठ पर सच की जीत है भाई

पावन पर्व पर *आनन्द* देता बधाई

राम चन्द्र   ने   रावण   मारा
तोड़ दिया अभिमान भी सारा

निर्बल के बल राम हैं, निर्धन के धन राम
रावण वह जो किसी के, आया कभी न काम

दस इन्द्रियों पर विजय ही, विजयादशमी पर्व
राम रूपी नम्रता से मरे, रावण रुपी गर्व

रावण बाहर है नहीं, मन में रावण मार
स्वार्थ- बैर, मद- क्रोध को, बन राघव संहार…
एक  बुराई  रोज  हटाओ

और दशहरा रोज मनाओ
आज  *दशहरे* की  घड़ी  आई

झूठ पर सच की जीत है भाई

पावन पर्व पर *आनन्द* देता बधाई
हैप्पी दशहरा

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Pass the baton to your Brain || Break the barriers of your thinking pattern

Do you know that 2% of your body mass controls the rest 98% of your body? Thats true. Residing with in your skull, quietly and perfectly protected, immersed in its job right from birth till death with out a break, your brain forms the most commanding position in your body. Brain commands every signal that makes your body parts perform. The power of brain is so much that in order to declare a person to be dead, the last part of your body which should stop working is your brain. It’s that significant. Your voluntary actions, involuntary actions, senses, emotions, reflexes, responses, and every aspect of your life is associated with your brain in one way or other. No cell can perform its duty unless it keeps getting the instruction from your brain.

A great secret lies with in this 2% mass of your body. The secret of what you are good at! Yes you read it right. It is a known experience that every child is born with some innate capabilities and inclinations. We call there inclinations as inborn talents. Have you heard the stories of little children doing unbelievable act of performances like a 3 year old child remembering the world map in its entirety? Or a 5 year old playing Gymnastics like a pro?

Doesn’t this indicate to us that we all enter in to this world with a pre activated brain? With some level of basic encoding in our brain that helped us start our journey by our first cry, first sense of light, first sense of touch; it is imperative that this very little wonder of your body goes through an enormous amount of coding and programming there after till our death.

This means, every living aspect of your life including where your abilities lies resides in your brain. To know this itself is a good start! Why? Because every effort by a success seeker leads to the ultimate quest in his life – his life purpose!

Until very recently till the millennial generation, we kept trying to define the purpose of ones life through the passion that he is driven by. Which means, it says you follow your passion and you will find the purpose of your life. With the current internet age sweeping the world by a storm of information revolution, the world is getting smaller day by day. Two people sitting at the two poles of the world, seeing for the first time ever in their life makes friends with each other over night. The barriers set by the communities and religion is no longer the precedent to make relationships. Race, colour, creed, nationality all are fast becoming obsolete barriers and identity norms.

Give the command of your body back to your brain. Respect your own intelligence. Take well informed decisions. Find the balance between your logic and your gut. Break the barriers of your thinking pattern beyond what you have been taught from school. Grow beyond academic intelligence. Follow your purpose. Align passion to what you do. Enjoy work!

Raghesh Menon
Director @ COOIBSC India Wellness Ltd

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Little information about Taxes on restaurant bills in India

Basis of Levy of Service Tax

First let us understand that the each and every eating house or restaurant is not liable to collect service tax from its customers. It is only the restaurants/eating houses serving food or beverage, which have air-conditioning or central air-heating facility in any part of the establishment, who are liable to collect service tax from customers and pay it to the government. It is not necessary that the area where the food or beverage is served should be air-conditioned. It is sufficient that any part of the restaurant or hotel is air-conditioned for the entire establishment to come under the charge of service tax. Please note that service tax is a central levy and the rate of tax is uniform throughout the country.

Now let us evaluate the perception that service tax is collectible only on the service charge collected by the restaurant ? Service charges are not collected by all the restaurants but only a few collect certain percentage of the bill amount as service charge. This is supposed to be tip and is supposed to be shared by the staff.

Moreover service charges is not a tax collected on behalf of the government and thus is not a government levy. Though the service charge is supposed to be for services but levy of service tax is not linked to service charge only. For the purpose of service tax the law presumes that conversion of raw food items into final eatables as well as serving of the same to the customer constitute service. However since the whole of the invoice amount can be attributed towards either cost of the raw materials or cost of the service, service tax cannot be levied on whole amount of the bill.

Moreover it is extremely difficult to segregate the service component and material component for the restaurant/eating house, without inviting further dispute and litigation, the service tax laws presumes a certain portion of the final invoice as the cost of the material and the balance as charges for the services. In taxation parlance this is called abatement. In case of restaurant 40% of the value of the invoice is presumed to be service component and the service tax is levied on 40% of the final value of the invoice. With the present rate of service tax being 14.50% and the same being leviable only on 40% of the value of the invoice, the effective rate of service tax shall be 5.80%of the gross amount of the invoice including the amount of service charges levied.

Basis of Levy of VAT

The rates of VAT is not same across the country as unlike service tax, the VAT is a state subject and each of the states has its own rate of VAT applicable on food and beverage serviced by the restaurants. So the invoices of restaurants have been subjected to double taxation. The same value of the invoice is subjected to VAT and then 40% of the value of the invoice suffers service tax as well.

However In a recent decision Hon’ble Uttarakhand High Court in the case of M/s Valley Hotels & Resorts vs. The Commissioner, Commercial Tax, Dehradun, decided on 10th April 2014 has held that the component which is subjected to service tax can not again suffer the levy of VAT. So as per the decision of the Uttrakhand High court the 60% of the value of the invoice is subject to VAT and service tax can be collected on the balance 40% of the value of the restaurant bill.

Since both the levies are separate, service tax and VAT needs to be calculated on the amount of the invoice only and neither of these shall be included for calculation of the other. . However in case the VAT is not shown separately in the invoice and is included in the rate of the dish, the service tax shall be calculated on the gross amount of the invoice. This happens when the restaurant has opted for payment of VAT under composition under which the VAT is payable on the gross amount of the invoice.

From the above discussion I am sure the readers are clear that the service tax is payable not only on the service charges but is also collectible on 40% of the value of the invoice. So the restaurant can levy service tax as well as VAT on the same amount.

P.S. This article has been taken from moneycontrol.com

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Beautiful imagination!!

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6 best palms to clean foul air & microbes in your surroundings.

Palms are wonderful indoors. They are relatively low maintenance, attract comparatively fewer pests, and provide a truly natural and serene feel to your space.In addition to making your place look beautiful, they are also well known for purifying the air.

Here’s a list of all the best and easiest to grow indoor palm trees for your home, office, hotel or lobby.

1. Areca Palm

This species displays similar fronds as the kentia and grows up to 8ft tall, which makes it a great focal point of large rooms or within office reception areas. Growing is easy and very similar to many of the other palms. This species is the most popular grown indoors.


2. Bamboo Palm

Also known as the reed palm, this small palm thrives in shady indoor spaces and often produces flowers and small berries. It tops the list of plants best for filtering out both benzene and trichloroethylene.

This plant is also a good choice for placing around furniture that could be off-gassing formaldehyde.


3. Cycas Palm

Cycas revoluta, one of the most primitive living seed plants, are very unusual and popular ornamentals.

Regardless of age or size, Cycas revoluta is one of the easiest plants to grow, indoors or out, by beginner or expert. This subtropical adapts to a wide range of temperatures from 15 to 110 degrees F (-11 to 42 degrees C), accepts full sun or bright interior light, thrives with attention, and tolerates neglect.


4. Fishtail Palm

Fishtail palms are wonderful additions to any garden or living space that can add a tropical island feel effortlessly. The leaves of the plant have jagged-edges that look like fins and fishtails, hence the name.

Maintaining a Fishtail palm is relatively easy but can be time consuming.


5. Foxtail Palm

The foxtail palm tree (Wodyetia bifurcata), an Australian native, is an adaptable, fast-growing specimen. In recent years, varieties of foxtail palm trees have become popular with landscapers and nurserymen.

The attractive foxtail palm tree grows most rapidly in a full sun area, but may thrive in partially shaded areas as well.


6. Lady Palm

The lady palms have a beautiful display of segmented fan leaves. They are easy to place indoors because they prefer heavy to moderate shade.

They are more often than not slow to moderate growers meaning you can enjoy them for many years.

P.S. This article has been taken from http://www.nurserylive.com

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About Health, Hygiene and Sanitizers

Nowadays, while talking about hygiene and cleanliness, people compare everything with toilet seats, like
Mobiles are dirtier than toilet seat.
Hankies are dirtier than toilet seat.
Similarly for TV remote, switches, lift buttons,  notes, door handles, keyboard, even the toothbrush and there’s a long list.
Sometimes it feels as if the toilet seat is the most hygienic thing we know!!

Though it is very important to keep our surroundings hygienic but we can’t keep sanitizing everything we come in contact.
What we can do and must do is keep our immunity strong by taking healthy balanced diet and exercising regularly. Wash hands properly with soap and water before cooking or eating meals and after using toilets.

And you must also know that an average person has about 40 trillion bacteria inside the body. Don’t worry,  they don’t cause any disease unless your immunity goes down significantly.

So, don’t just go crazy with sanitizers and maintain a healthy lifestyle.

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