Nepali Gazal, kabita(नेपाली साहित्य, कबिता र गजल)-II

This is a Nepali Poem/Gazal/ गजल written by Suresh ‘Jyotipunj’. I do not know him but He has posted this Poem/Gazal/ गजल in My Blog. I liked his Poem/Gazal/ गजल and have made as a new Post. I am thankful to Suresh Ji and wish him all the best in future in writing Nepali Poem/Gazal/ गजल.

Since I like Nepali Poem(kabita) and Nepali Gazals(Poem/Gazal/ गजल), I will be posting here some more Poem/Gazal/ गजल when I have time. You can also send me your Poems and Nepali Gazals.

Literature is such an interesting thing in Life and our Nepali literature is also very rich. Just We need to do is keep on Contributing to this field.

नेपाली साहित्य, कबिता र गजल मन पराउने साथी हरुलाई तल को Suresh जि ले लेख्नु भएको कबिता/Poem/Gazal/ गजल प्रस्तुत गरेको छु। तपाईं पनि यदी नेपाली गजल मन पराउनु हुन्छ भने यो ब्लग हेर्दैइ गर्नु होला। मेरो ब्लग मा पालिदिनु भएकोमा धेरै धेरै धन्यवाद।

Also See: http://yuvazone.blogspot.com/

 

 

गजल
नजन्मिएपछी यहाँ बुद्ध अर्को फेरि।
डर सधैं हुने हो कि युद्ध अर्को फेरि।

रगर्तैमा हात हजुर नचोप्ने को छ र?
दाबी गर्छ आफैँलाई शुद्ध अर्को फेरि।

भजन गाउनुपर्ने हो अझै क- कसको?
Aउटा छ खुसी हुँदा क्रुद्ध अर्को फेरि।

कलमैको अब अन्तिम लडाईँ साथी,
बन्दुक समाउनेकै बिरुद्ध अर्को फेरि।

नजन्मिएपछी यहाँ बुद्ध अर्को फेरि।
डर सधैं हुने हो कि युद्ध अर्को फेरि।

Suresh ‘Jyotipunja’
http://www.thekindevil.blogspot.com

Nepali Gazal, kabita(नेपाली साहित्य, कबिता र गजल)

This is a Nepali Poem written by Sagar Bohora from Nepal. i do not know him but He has posted this poem in My Blog. I liked his poem and have made as a new Post. His address in Nepal is kanchanpur, Mahendra Nagar, Nepal. that is in Mahakali Anchal.I am thankful to Sagar Ji and wish him all the best in future in writing Nepali Poem.

Since I like Nepali Poem(kabita) and Nepali Gazals, I will be posting here some more Poems when I have time. You can also send me your Poems and Nepali Gazals.

Literature is such an interesting thing in Life and our Nepali literature is also very rich. Just We need to do is keep on Contributing to this field.

नेपाली साहित्य, कबिता र गजल मन पराउने साथी हरुलाई तल को सागर बोहोरा जि ले लेख्नु भएको कबिता प्रस्तुत गरेको छु। तपाईं पनि यदी नेपाली गजल मन पराउनु हुन्छ भने यो ब्लग हेर्दैइ गर्नु होला। मेरो ब्लग मा पालिदिनु भएकोमा धेरै धेरै धन्यवाद।

 

नखोज्नु है मलाई बसन्त ऋतुको हरियालीमा

म त उजाड मरुभुमिमा हर्राई सकेछु

नसम्झिनु है मलाई कुनै खुशियालीमा

म त दुःख र आँशुको सागरमा पो डुबि सकेछु

नखोज्नु है मलाई पूर्णिमाको जुनेली रातमा

म त ५५ डिग्रीको घाममा जल्न पुगेछु

नखोज्नु है मलाई हजारौं दुनियाँको भिडमा

म त बालुवै बालुवाको मरुभुमी मा पुगी सकेछु

नखोज्नु है मलाई बिहानीको सुस्तरी पवनमा

म त समुन्द्री आँधिमा बडारीन पो पुगी सकेछु

नखोज्नु है मलाई वरपिपलको छहारीमा

म त रुखै नभएको मरुभुमीमा पो मडारिन पुगी सकेछु

नखोज्नु है मलाई जन्मभुमिको कुना कुनामा

म त गाउँ घर छाडी समुन्द्र तरी पराइ बनि सकेछु

नखोज्नु है मलाई पहिलाको गाउँ घरको ठेगानामा

म त अब परदेशी पो भैसकेछु, परदेशी पो भैसकेछु

सागर बोहरा

महेंन्द्रनगर, नेपाल @ कंचनपुर

Service Tax in Nepal-II

In this blog post, I will be talking about the nature of service tax and in fact, I am writing what exactly service tax is. The explanation of nature of service tax will surely reinforce my belief of need of service tax, I believe.

 

What is SERVICE TAX?

Service tax is an indirect tax levied on certain services provided by certain categories of person including companies, associations, firms, body of individuals.

Service sector is occupying the centre stage of any country’s economy. It has become an industry by itself. In the contemporary world, development of service sector has become synonymous with the advancement of economy. Economics hold the view that there is no distinction between the consumption of goods and consumption of services as both satisfy the human needs.The Service tax is normally a destination based consumption tax and the principle of consumption of services would determine the liability of Service Tax.

In the present scenario, the government should initiate an exercise to explore alternative revenue sources due to resource constraints. The primary sources of revenue are direct and indirect taxes.

Central Excise duty is a tax on goods produced in one country whereas Customs Duty is tax on imports of goods into that country. But, the central excise and customs duty are in decline due to World Trade Organisation (WTO) commitments and due to rationalization of duties on commodities.

A system of selective approach in the levy of Service tax can be adopted while introducing service tax in its preliminary stages by levying tax upon selective services only. To start with, it should be the approach that no service tax be imposed on any of the environmental services, health and social services, legal services etc.

The service tax that should be imposed now should be on travel and tour services, hotels and restaurants for hospitality like body spa, massage, travel agency services etc.

There should be a clear attempt to tax all services in a uniform manner to avoid controversy and confusion.

Therefore, I feel that there is a great scope to tax services in Nepal under new legal framework if implemented properly by Maoists Governments.