A To Z of Mutual Funds – An Ideal Investment Option For Investors
– Dr. (CA) Geeta Das

The article presents an insight of the mutual fund industry in India, its development since inception with UTI, entry of public sector banks and insurance companies to private and foreign enterprise, the varieties and types offered by fund companies especially tailored to meet small investor's needs. It also elaborates their relative merits along with some practical guidelines to chose from a wide variety that would result in safe investment and reasonable return.

Service Tax on Renting of Immovable Property- The Debate
– Saakshi Jain

Section 65(105)(zzzz) of the Finance Act, 1994, introduced vide Finance Act, 2007, provides for levy of service tax on renting of immovable property for commercial purposes, the subject has remained a topic of controversy as affected parties from all parts of the country approached various high courts for declaration of the provision imposing such liability as invalid. This case study involves a brief overview of the debate regarding the issue of imposition of service tax liability on renting of immovable property.