Nepali Gazal, kabita(рдиреЗрдкрд╛рд▓реА рд╕рд╛рд╣рд┐рддреНрдп, рдХрдмрд┐рддрд╛ рд░ рдЧрдЬрд▓)

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.

рдиреЗрдкрд╛рд▓реА рд╕рд╛рд╣рд┐рддреНрдп, рдХрдмрд┐рддрд╛ рд░ рдЧрдЬрд▓ рдорди рдкрд░рд╛рдЙрдиреЗ рд╕рд╛рдереА рд╣рд░реБрд▓рд╛рдИ рддрд▓ рдХреЛ рд╕рд╛рдЧрд░ рдмреЛрд╣реЛрд░рд╛ рдЬрд┐ рд▓реЗ рд▓реЗрдЦреНрдиреБ рднрдПрдХреЛ рдХрдмрд┐рддрд╛ рдкреНрд░рд╕реНрддреБрдд рдЧрд░реЗрдХреЛ рдЫреБред рддрдкрд╛рдИрдВ рдкрдирд┐ рдпрджреА рдиреЗрдкрд╛рд▓реА рдЧрдЬрд▓ рдорди рдкрд░рд╛рдЙрдиреБ рд╣реБрдиреНрдЫ рднрдиреЗ рдпреЛ рдмреНрд▓рдЧ рд╣реЗрд░реНрджреИрдЗ рдЧрд░реНрдиреБ рд╣реЛрд▓рд╛ред рдореЗрд░реЛ рдмреНрд▓рдЧ рдорд╛ рдкрд╛рд▓рд┐рджрд┐рдиреБ рднрдПрдХреЛрдорд╛ рдзреЗрд░реИ рдзреЗрд░реИ рдзрдиреНрдпрд╡рд╛рджред

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рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рдмрд╕рдиреНрдд рдЛрддреБрдХреЛ рд╣рд░рд┐рдпрд╛рд▓реАрдорд╛

рдо рдд рдЙрдЬрд╛рдб рдорд░реБрднреБрдорд┐рдорд╛ рд╣рд░реНрд░рд╛рдИ рд╕рдХреЗрдЫреБ

рдирд╕рдореНрдЭрд┐рдиреБ рд╣реИ рдорд▓рд╛рдИ рдХреБрдиреИ рдЦреБрд╢рд┐рдпрд╛рд▓реАрдорд╛

рдо рдд рджреБрдГрдЦ рд░ рдЖрдБрд╢реБрдХреЛ рд╕рд╛рдЧрд░рдорд╛ рдкреЛ рдбреБрдмрд┐ рд╕рдХреЗрдЫреБ

рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рдкреВрд░реНрдгрд┐рдорд╛рдХреЛ рдЬреБрдиреЗрд▓реА рд░рд╛рддрдорд╛

рдо рдд релрел рдбрд┐рдЧреНрд░реАрдХреЛ рдШрд╛рдордорд╛ рдЬрд▓реНрди рдкреБрдЧреЗрдЫреБ

рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рд╣рдЬрд╛рд░реМрдВ рджреБрдирд┐рдпрд╛рдБрдХреЛ рднрд┐рдбрдорд╛

рдо рдд рдмрд╛рд▓реБрд╡реИ рдмрд╛рд▓реБрд╡рд╛рдХреЛ рдорд░реБрднреБрдореА рдорд╛ рдкреБрдЧреА рд╕рдХреЗрдЫреБ

рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рдмрд┐рд╣рд╛рдиреАрдХреЛ рд╕реБрд╕реНрддрд░реА рдкрд╡рдирдорд╛

рдо рдд рд╕рдореБрдиреНрджреНрд░реА рдЖрдБрдзрд┐рдорд╛ рдмрдбрд╛рд░реАрди рдкреЛ рдкреБрдЧреА рд╕рдХреЗрдЫреБ

рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рд╡рд░рдкрд┐рдкрд▓рдХреЛ рдЫрд╣рд╛рд░реАрдорд╛

рдо рдд рд░реБрдЦреИ рдирднрдПрдХреЛ рдорд░реБрднреБрдореАрдорд╛ рдкреЛ рдордбрд╛рд░рд┐рди рдкреБрдЧреА рд╕рдХреЗрдЫреБ

рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рдЬрдиреНрдорднреБрдорд┐рдХреЛ рдХреБрдирд╛ рдХреБрдирд╛рдорд╛

рдо рдд рдЧрд╛рдЙрдБ рдШрд░ рдЫрд╛рдбреА рд╕рдореБрдиреНрджреНрд░ рддрд░реА рдкрд░рд╛рдЗ рдмрдирд┐ рд╕рдХреЗрдЫреБ

рдирдЦреЛрдЬреНрдиреБ рд╣реИ рдорд▓рд╛рдИ рдкрд╣рд┐рд▓рд╛рдХреЛ рдЧрд╛рдЙрдБ рдШрд░рдХреЛ рдареЗрдЧрд╛рдирд╛рдорд╛

рдо рдд рдЕрдм рдкрд░рджреЗрд╢реА рдкреЛ рднреИрд╕рдХреЗрдЫреБ, рдкрд░рджреЗрд╢реА рдкреЛ рднреИрд╕рдХреЗрдЫреБ

рд╕рд╛рдЧрд░ рдмреЛрд╣рд░рд╛

рдорд╣реЗрдВрдиреНрджреНрд░рдирдЧрд░, рдиреЗрдкрд╛рд▓ @ рдХрдВрдЪрдирдкреБрд░

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.

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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 countryтАЩs economy.┬аIt has become an industry by itself.┬аIn 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.┬аThe 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┬аNepal┬аunder new legal framework if implemented properly by Maoists Governments.