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ARM Cement Limited (ARM.ke) 2005 Annual Report

first_imgARM Cement Plc (ARM.ke) listed on the Nairobi Securities Exchange under the Building & Associated sector has released it’s 2005 annual report.For more information about ARM Cement Plc (ARM.ke) reports, abridged reports, interim earnings results and earnings presentations, visit the ARM Cement Plc (ARM.ke) company page on AfricanFinancials.Document: ARM Cement Plc (ARM.ke)  2005 annual report.Company ProfileAthi River Mining Limited manufactures and sells cement and cement products through distribution outlets in Kenya, Tanzania, South Africa and Rwanda. The company was originally founded to produce lime for the agricultural sector and today, is the largest manufacture of cement in East Africa with other interests in fertilisers, quicklime, hydrated lime, sodium silicate and industrial minerals. The company mines and processes industrial minerals and chemicals, sells building products, extracts and processes limestone and manufactures and sells fertilisers and silicate liquid. Cement products are sold under the brand name Rhino, and fertilisers under the brand name Mavuno. Known today in trading circles as ARM, the company was formerly known as Athi River Mining Limited when it was founded in 1974. Its name was changed to ARM Cement Plc in 2012. ARM Cement Limited is listed on the Nairobi Securities Exchangelast_img read more

How I’d invest £500 a month in this stock market crash

first_img See all posts by Rupert Hargreaves Renowned stock-picker Mark Rogers and his analyst team at The Motley Fool UK have named 6 shares that they believe UK investors should consider buying NOW.So if you’re looking for more stock ideas to try and best position your portfolio today, then it might be a good day for you. Because we’re offering a full 33% off your first year of membership to our flagship share-tipping service, backed by our ‘no quibbles’ 30-day subscription fee refund guarantee. This stock market crash could be a great time to start investing £500 a month. Investing money in a stock market crash might be a terrifying prospect at first but, over the long term, this effort should pay off.Investing in a stock market crashResearch shows the best time to invest in the stock market is when everyone else is selling. However, picking individual stocks in this sort of environment can be challenging. As such, a better option could be to buy a low-cost index tracker fund.5G is here – and shares of this ‘sleeping giant’ could be a great way for you to potentially profit!According to one leading industry firm, the 5G boom could create a global industry worth US$12.3 TRILLION out of thin air…And if you click here we’ll show you something that could be key to unlocking 5G’s full potential…The great thing about index tracker funds is they do all the hard work for you. You don’t need to pick stocks, or rely on investment managers. Tracker funds only buy and hold the market, which is an easy way to profit from the wealth-creating power of stocks over the long term.Indeed, research shows that over the past 120 years, UK equities have returned around 5% per annum, after inflation. Including inflation, the market has returned approximately 8% per annum.During this period, the world has seen two major global conflicts and numerous economic crisis. There’s been a stock market crash roughly once every 10 years. Despite these setbacks, the market has always come back stronger.Time to start investingInvesting £500 a month will enable you to benefit from the wealth-creating power of the stock market over the long term without having to spend hours picking shares.Most online stock brokers will let you set up a regular investment plan from as little as £50 a month. All you then have to do is choose a tracker fund to buy.There are plenty of options to choose from. However, the best is a FTSE 100, FTSE 250, or FTSE All-Share tracker fund.When you’ve decided which fund you want to buy, all you need to do is sit back, relax, and let the online stock broker take care of the rest.Investing in a stock market crash might seem scary at the time. However, it’s vital to maintain a long term perspective when you’re investing for the future. Long-term perspectiveAt one point in March, the UK’s leading stock indexes had fallen as much as 30%. This has happened on several other occasions in the past. But every single time the market has come back stronger.For example, as noted above, over the past 120 years, UK shares have produced an annual return of around 8%, excluding inflation. At this rate of return, an investment of £500 a month for 50 years could grow to be worth just under £4m.The market won’t go up every day during this time frame. We’re likely to see another stock market crash at some point. But, over the long run, the stock market should head higher.There’s no reason to suggest the market will produce a low return over the next three or four decades than it has over the previous 30-40 years. That’s why it’s sensible to look past the near-term market volatility and concentrate on the long-term wealth-creating power of the stock market. Your wallet will thank you later. I’m sure you’ll agree that’s quite the statement from Motley Fool Co-Founder Tom Gardner.But since our US analyst team first recommended shares in this unique tech stock back in 2016, the value has soared.What’s more, we firmly believe there’s still plenty of upside in its future. In fact, even throughout the current coronavirus crisis, its performance has been beating Wall St expectations.And right now, we’re giving you a chance to discover exactly what has got our analysts all fired up about this niche industry phenomenon, in our FREE special report, A Top US Share From The Motley Fool. Simply click below to discover how you can take advantage of this. “This Stock Could Be Like Buying Amazon in 1997” Rupert Hargreaves | Sunday, 12th April, 2020 Rupert Hargreaves owns no share mentioned. The Motley Fool UK has no position in any of the shares mentioned. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors.center_img Image source: Getty Images Click here to claim your copy now — and we’ll tell you the name of this Top US Share… free of charge! I would like to receive emails from you about product information and offers from The Fool and its business partners. Each of these emails will provide a link to unsubscribe from future emails. More information about how The Fool collects, stores, and handles personal data is available in its Privacy Statement. Enter Your Email Address Our 6 ‘Best Buys Now’ Shares How I’d invest £500 a month in this stock market crashlast_img read more

Bristol v Northampton live stream: How to watch from anywhere

first_img Bear hug: Bristol did a number on Northampton in the reverse league fixture in February (Getty Images) A suspension has deprived Bristol of their chosen captain at Ashton Gate tonight. But the Bears start as firm favourites against a Saints side struggling for confidence Bristol v Northampton live stream: How to watch from South AfricaIf you want to keep track of the many South Africans plying their trade in the Premiership, then SuperSport shows matches in South Africa.South Africa is one hour ahead of the UK, so Bristol v Northampton kicks off at 8.45pm on SuperSport Variety 2.There are various DStv packages available that give access to SuperSport, ranging from EasyView, with access to Blitz, to Premium, with all ten sports channels.We recommend VPN services in the context of legal recreational uses. For example:Accessing a service from another country (subject to the terms and conditions of that service)Protecting your online security and strengthening your online privacy when abroadWe do not support or condone the illegal or malicious use of VPN services. Consuming pirated content that is paid-for is neither endorsed nor approved by Future Publishing.  Check out ExpressVPN LATEST RUGBY WORLD MAGAZINE SUBSCRIPTION DEALS Bristol v Northampton live stream: How to watch from anywhereOff we go again! Barely has the dust settled on Gallagher Premiership round 18 than we’re launching into round 19, with Bristol and Northampton squaring up (7.45pm) after their mixed fortunes last Friday night.Third-placed Bristol, 36-13 winners at Worcester, will need more of the same as they try to ensure they aren’t the team squeezed out in a five-way tussle for a play-off spot. Victory for the Bears tonight at Ashton Gate – where Saints have won on both previous visits – will enable Pat Lam’s men to leapfrog Sale into second place.Director of Rugby Lam makes eight changes from the side that started at Sixways. Siale Piutau was initially named as captain but pulled out after being given a three-match ban by a disciplinary panel last night. He was cited for punching and will also miss the Premiership match with Wasps and a European Challenge Cup quarter-final against the Dragons.DID YOU KNOW? These two teams have picked up more yellow cards than anyone else in this season’s Premiership, with Saints (12) one ahead of Bristol (11)Worcester’s Andrew Kitchener was sent off in the match – by Wayne Barnes, tonight’s TMO – and also copped a three-match ban. But Lam said he was “shocked” that no disciplinary action was taken following an illegal challenge on Bristol centre Semi Radradra.Lam said: “If he feels that Siale Piutau defending himself as two guys come in at him is a red card and self-defence, and yet feels that the Semi Radradra one with a swinging arm with full contact to the face is not, then the one thing about the process is we can’t do anything about it. Tony Diprose (citing officer) has the only say on it. We have to move on and let it go.”With Piutau unavailable, Luke Morahan comes into the back three, Piers O’Conor switches to inside-centre and Ioan Lloyd joins the bench. Callum Sheedy takes over the captaincy.Radradra, who made a best-of-round 17 carries and 197m at Worcester, again starts while Chris Cook is among the replacements and in line for his Bears debut. Scrum-half Harry Randall (knee) and Max Lahiff (concussion) are the latest additions to the injury list.Razzle-dazzle: Semi Radradra makes a break against Worcester at Sixways last Friday (Getty Images)Northampton arrive in a state of flux, the optimism that accompanied their scintillating early-season form long since dissipated. The offloads that were sticking last autumn are now going to ground and four defeats in five since the resumption has realistically put paid to their hopes of qualifying for the knockout phase.They are a better side than recent results suggest but will be firm underdogs tonight as DoR Chris Boyd fields a youthful squad. The side, an entirely new XV from that beaten 22-19 by Exeter, includes teenager Tommy Freeman at full-back and a first start for scrum-half Tom James, signed from Doncaster Knights this summer.Tom Collins is absent having picked up a foot injury last Friday, so wing Josh Gillespie is primed for his league debut off the bench. Senior Academy prospects Karl Garside, Tui Uru and Reuben Bird-Tulloch are also hoping to seize their opportunity in the West Country.Bristol had a hand in sparking Saints’ league slide this season, coming from behind to win 20-14 at Franklin’s Gardens in February. Tries by Henry Purdy and Lewis Thiede that day enabled Bristol to close the gap on Saints to four points. Fast-forward and Bristol are now 12 points above their visitors. Watch highlights of the sides’ last meeting here…Bristol: Charles Piutau; Luke Morahan, Semi Radradra, Piers O’Conor, Alapati Leiua; Callum Sheedy (capt), Andy Uren; Jake Woolmore, Harry Thacker, Kyle Sinckler, Dave Attwood, Joe Joyce, Chris Vui, Ben Earl, Nathan Hughes.Replacements: 16 Will Capon, 17 Yann Thomas, 18 Peter McCabe, 19 Steven Luatua, 20 Dan Thomas, 21 Chris Cook, 22 Max Malins, 23 Ioan Lloyd.Northampton: Tommy Freeman; Ryan Olowofela, Fraser Dingwall, Piers Francis, Taqele Naiyaravoro; James Grayson, Tom James; Danny Hobbs-Awoyemi, Mikey Haywood, Ehren Painter, Alex Moon, Nick Isiekwe, Jamie Gibson, Lewis Ludlam (capt), Shaun Adendorff.Replacements: 16 Reece Marshall, 17 Nick Auterac, 18 Karl Garside, 19 Lewis Bean, 20 Tui Uru, 21 Henry Taylor, 22 Reuben Bird-Tulloch, 23 Josh Gillespie.Young leader: Lewis Ludlam captains a Saints team trying to arrest an untimely slide (Getty Images)Here we explain how to find a reliable Bristol v Northampton live stream wherever you are.How to watch Bristol v Northampton from outside your countryIf you’re abroad, but still want to watch your local Premiership coverage, like Bristol v Northampton this evening, you can do so by using a VPN – Virtual Private Network.VPNs allow you to get around any geo-blocking by changing your IP address so you appear in a different location and can watch the same legal Premiership live stream you would at home.Our friends at TechRadar have tested hundreds of VPN and recommend ExpressVPN, which is easy to use, has strong security features and allows you to watch on several devices at once, including smart TVs and phones, iPads, tablets, PCs and Macs.Plus, ExpressVPN comes with a 30-day money-back guarantee. You can try it out for a month for free or sign up for an annual plan and get three months free. Bristol v Northampton live stream: How to watch from New ZealandIt’s little wonder that Sky Sport NZ, with ten sports channels, including one dedicated to rugby, is the rights-holder for Premiership matches in New Zealand.If you want to tune in to Bristol v Northampton from the Land of the Long White Cloud, the match kicks off at 6.45am on Wednesday morning on Sky Sport NZ 1.It costs $31.99 a month to add Sky Sport to your Sky Starter pack ($25.99) but if you sign up for 12 months before 30 September 2020 you’ll get your first month free. Plus, you’ll get Sky Go, which allows you to watch live rugby wherever you are.Sky Sport NZ offer Bristol v Northampton live stream: How to watch from the UKBristol v Northampton, which kicks off at 7.45pm tonight, will be shown live on BT Sport 1 in the UK. If you don’t have a BT contract but want to watch the match, don’t worry because you can still easily watch it online.That’s because BT Sport has a contract-free monthly pass that allows you to get instant access to all four of their sport channels for just £25.That’s great value given they’re showing every Premiership game played behind closed doors live and will also be covering the European Champions and Challenge Cup knockout stages in September and October. Plus, you can cancel at any time because there’s no contract.Get a BT Sport Monthly PassClubs are also working with BT Sport to allow season ticket-holders free access to home games on the channel’s app.If you’re from the UK but are overseas when Bristol v Northampton takes place, you can get your normal live stream but you’ll need a VPN – see the information above.Bristol v Northampton live stream: How to watch from EuropeIf you’re in Austria, Germany, Liechtenstein or Switzerland, you can watch Bristol v Northampton (kick-off 8.45pm) through the live and on-demand streaming service DAZN.Bristol v Northampton live stream: How to watch from the USAIf you live in the States, the official broadcaster of Premiership matches is NBC, with matches streamed on NBC Sports Gold so you can watch them anytime and anywhere.Bristol v Northampton will kick off at 2.45pm EST and 11.45am on the West Coast.The NBC Sports Gold Pass for rugby is $79.99 and includes coverage of the Gallagher Premiership, European Champions and Challenge Cups, and Guinness Six Nations.Bristol v Northampton live stream: How to watch from AustraliaFor those in Australia, Fox Sports have the rights to show Premiership matches and you can watch Bristol v Northampton from 4.45am on Wednesday morning (AEST).The Foxtel Sports HD bundle is $74 a month – and you get 50+ other channels as well as Foxtel GO, so you can watch when on the move.Foxtel Sports HD bundle offer Can’t get to the shops? You can download the digital edition of Rugby World straight to your tablet or subscribe to the print edition to get the magazine delivered to your door.Follow Rugby World on Facebook, Instagram and Twitter.last_img read more

House Along a Wall / fala

first_img Residential Architecture Projects Architects: fala Area Area of this architecture project Year:  “COPY” Area:  150 m² Year Completion year of this architecture project ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/924984/house-along-a-wall-fala Clipboard “COPY” CopyResidential Architecture, Renovation•Porto, Portugal ArchDailycenter_img 2018 Photographs Photographs:  Ricardo LoureiroLandscape:PomoContractor:Civiflanco ldaProject Team:Filipe Magalhães, Ana Luisa Soares, Ahmed Belkhodja, Costanza Favero, Ana Lima, Lera Samovich, Joana Sendas, Paulo SousaCity:PortoCountry:PortugalMore SpecsLess SpecsSave this picture!© Ricardo LoureiroRecommended ProductsWoodLunawoodThermowood FacadesDoorsSaliceSliding Door System – Slider S20LightsLouis PoulsenLamps – AJ CollectionPorcelain StonewareApariciPorcelain Tiles – BuildText description provided by the architects. The program for a former garage of a housing block was kept in limbo: maybe an apartment, a shop, a cafe or an art gallery.Save this picture!© Ricardo LoureiroA freely curved wall solves the existing spatial inconsistencies and creates one long continuous room connecting the street with the garden. The main living area and a set of potential secondary programs are separated by the wavy white surface and light flows freely through the living gallery.Save this picture!© Ricardo LoureiroThe old metal gate is replaced with a set of strict hammered glass panels. A circle of black marble, which is a both a door handle and a mailbox, marks the entrance and addresses the city.Save this picture!SchemeThe back façade is completely open, defining a composition of isolated elements: a sliding window, a blue concrete freestanding column, a final circle of black marble. The backyard has a seamless perimeter of rough white walls, a terrace and a calm garden.Save this picture!© Ricardo LoureiroThe materiality of the project is light and abstract. The space is defined through the geometry of the terrazzo floor pattern and a number of carefully placed elements. The white-blue triangulated terrazzo pattern follows the curved wall, allowing the living area to maintain a certain unity and coherence. The flying kitchen counter, three green doors and the circular opening imply possible usages while suggesting also a certain complexity. The garage, that could still work as such, became an uncertain spatial experience.Save this picture!© Ricardo LoureiroProject gallerySee allShow lessHow to innovate in lead management and analysisArticlesOMA Wins Competition to Create The New KaDeWe Department Store in ViennaArchitecture NewsProject locationAddress:Porto, PortugalLocation to be used only as a reference. It could indicate city/country but not exact address. Share ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/924984/house-along-a-wall-fala Clipboard House Along a Wall / falaSave this projectSaveHouse Along a Wall / falaSave this picture!© Ricardo Loureiro+ 8Curated by Matheus Pereira Share Portugal CopyAbout this officefalaOfficeFollowProductConcrete#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureRefurbishmentRenovationPortoOn FacebookPortugalPublished on October 02, 2019Cite: “House Along a Wall / fala” 02 Oct 2019. ArchDaily. Accessed 10 Jun 2021. ISSN 0719-8884Browse the CatalogPanels / Prefabricated AssembliesTechnowoodSiding Façade SystemWindowsMitrexSolar WindowMetal PanelsAurubisPatinated Copper: Nordic Green/Blue/Turquoise/SpecialMetal PanelsDri-DesignMetal Panels – CopperIn architectureSikaBuilding Envelope SystemsExterior DeckingLunawoodThermowood DeckingMembranesEffisusFaçade Protection – Breather+Metal PanelsPure + FreeFormCustom Metal Cladding – Legacy Fund 1 BuildingWood Boards / HPL PanelsInvestwoodWood Fiber Partition Walls – ValchromatDoorsLinvisibileLinvisibile FILO 10 Vertical Pivot Door | BrezzaSkylightsFAKROEnergy-efficient roof window FTT ThermoToilets / BidetsBritexToilets – Accessible Centurion PanMore products »Save世界上最受欢迎的建筑网站现已推出你的母语版本!想浏览ArchDaily中国吗?是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my stream House Along a Wall / falalast_img read more

How to Produce Fabulous Fundraising Events: Reap Remarkable Returns with Minimal Effort (Book & Diskette)

first_img  8 total views,  1 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis How to Produce Fabulous Fundraising Events: Reap Remarkable Returns with Minimal Effort (Book & Diskette) Howard Lake | 27 October 2007 | News AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis About Howard Lake Howard Lake is a digital fundraising entrepreneur. Publisher of UK Fundraising, the world’s first web resource for professional fundraisers, since 1994. Trainer and consultant in digital fundraising. Founder of Fundraising Camp and co-founder of GoodJobs.org.uk. Researching massive growth in giving.last_img read more

Pro-Palestine teenagers defy Israeli military

first_imgSixty Israeli teenagers signed an open letter on Jan. 5 explaining their refusal to be conscripted into the Israeli Defense Force. They were rejecting the violent occupation and destruction of Palestinian lives and land by the state of Israel. Conscientious objectors to Israeli military duty at an anti-annexation protest in the city of Rosh Ha’ayin in June 2020. Photo Credit: +972mag.comTheir solidarity comes at a cost many know they will have to pay: “Some of the signatories are expected to appear before the IDF conscientious objectors’ committee and be sent to military prison, while others have found ways to avoid army service.” (+972mag.com, Jan. 6)The Israeli teens implore their peers to ask themselves who their military “service” would actually protect. Addressing Israeli Defense Minister Benny Gantz, Education Minister Yoav Galant and IDF Chief of Staff Aviv Kochavi, they say: “The Zionist policy of brutal violence towards and expulsion of Palestinians from their homes and lands began in 1948 and has not stopped since. The occupation is also poisoning Israeli society — it is violent, militaristic, oppressive and chauvinistic. It is our duty to oppose this destructive reality by uniting our struggles and refusing to serve these violent systems — chief among them the military.” (tinyurl.com/yyu7v6h8)Going to the roots of oppression wielded by the Israeli state, they explain: “We are ordered to put on the bloodstained military uniform and preserve the legacy of the Nakba [violent expulsion of Palestinians] and of occupation. Israeli society has been built upon these rotten roots, and it is apparent in all facets of life: in the racism, the hateful political discourse, the police brutality and more.”The resisters emphasize the connection between Israel’s neoliberal and military policies: “This military oppression goes hand-in-hand with economic oppression. While the citizens of the Occupied Palestinian Territories are impoverished, wealthy elites become richer at their expense. Palestinian workers are systematically exploited, and the weapons industry uses the Occupied Palestinian Territories as a testing ground and as a showcase to bolster its sales.” Those in the imperial core of the United States could learn from the resistance of these class-conscious teens. In the U.S. as well as Israel, militant solidarity and resistance to ongoing brutality must oppose settler-colonial desecration and occupation of Indigenous land, as well as the racist domination inherent in capitalist exploitation. The ruling class of these criminal states will turn their imperialism inward — inflicting fascist violence on their own people — before giving up the reins of exploitation. Any temporary representational gains for oppressed groups within the these empires will be made only on the backs of the most oppressed.Solidarity forever with those who are on the side of Palestinian resistance. Free Palestine! FacebookTwitterWhatsAppEmailPrintMoreShare thisFacebookTwitterWhatsAppEmailPrintMoreShare thislast_img read more

Rose Bowl Chief Darryl Dunn to Speak at Rotary Zoom Meeting

first_img Community News 68 recommended0 commentsShareShareTweetSharePin it CITY NEWS SERVICE/STAFF REPORT Pasadena Will Allow Vaccinated People to Go Without Masks in Most Settings Starting on Tuesday Get our daily Pasadena newspaper in your email box. Free.Get all the latest Pasadena news, more than 10 fresh stories daily, 7 days a week at 7 a.m. Top of the News Your email address will not be published. Required fields are marked * More Cool Stuff Subscribe EVENTS & ENTERTAINMENT | FOOD & DRINK | THE ARTS | REAL ESTATE | HOME & GARDEN | WELLNESS | SOCIAL SCENE | GETAWAYS | PARENTS & KIDS faithfernandez More » ShareTweetShare on Google+Pin on PinterestSend with WhatsApp,Virtual Schools PasadenaHomes Solve Community/Gov/Pub SafetyCitizen Service CenterPASADENA EVENTS & ACTIVITIES CALENDARClick here for Movie Showtimes STAFF REPORT First Heatwave Expected Next Week center_img Darryl Dunn, CEO and General Manager of Pasadena’s Rose Bowl Stadium, will be guest speaker at the Pasadena Rotary Club’s weekly virtual meeting on Wednesday, July 15, starting at noon.Dunn is scheduled to speak on the topic, “Rose Bowl Playing Offense,” during the meeting, which is open to the public. To gain access, send an email to [email protected] and ask for a link to the Zoom meeting.Darryl Dunn has been serving as the Rose Bowl Operating Company’s CEO and General Manager since 1999. As such, he manages all aspects of the stadium’s operations, including contract negotiations with event organizers and cultivating relationships with existing tenants. He helped grow the organization’s annual budget from $9 million to $40 million, and supervised the largest renovation project in the stadium’s history.However, the stadium now is waits to reopen due to the Coronavirus pandemic, which could postpone the college football season.Dunn has also negotiated 30-year agreements with UCLA and the Pasadena Tournament of Roses, as well as long-term agreements with sports marketing companies such as IMG and Legends.Before joining the Rose Bowl, Dunn worked for the Los Angeles Kings, the former Los Angeles Raiders, the Los Angeles Clippers and the organizing committee for the 1994 World Cup. Dunn headed the establishment of the Rose Bowl Legacy Foundation and the First Tee of Greater Pasadena.For more information about the Rotary Club of Pasadena, visit www.pasadenarotary.com. HerbeautyCostume That Makes Actresses Beneath Practically UnrecognizableHerbeautyHerbeautyHerbeauty10 Questions To Start Conversation Way Better Than ‘How U Doing?’HerbeautyHerbeautyHerbeautyNow She’s 19 – Look At Her Transformation! Incredible!HerbeautyHerbeautyHerbeautyStop Eating Read Meat (Before It’s Too Late)HerbeautyHerbeautyHerbeautyThese Are 15 Great Style Tips From Asian WomenHerbeautyHerbeautyHerbeauty9 Of The Best Metabolism-Boosting Foods For Weight LossHerbeautyHerbeauty People Rose Bowl Chief Darryl Dunn to Speak at Rotary Zoom Meeting By ANDY VITALICIO Published on Monday, July 13, 2020 | 3:28 pm Community News Business News Make a comment STAFF REPORT Pasadena’s ‘626 Day’ Aims to Celebrate City, Boost Local Economy Name (required)  Mail (required) (not be published)  Website  Home of the Week: Unique Pasadena Home Located on Madeline Drive, Pasadenalast_img read more

Whether Service Tax Payable By Parking Facility Operators In Malls- Supreme Court To Examine

first_imgTop StoriesWhether Service Tax Payable By Parking Facility Operators In Malls- Supreme Court To Examine LIVELAW NEWS NETWORK13 Jan 2021 7:04 AMShare This – x The Supreme Court on Wednesday stayed a judgment of the CESTAT, which had confirmed levy of Service Tax under the head “service of management, maintenance or repair of immovable properties” on operation of parking facility provided by entities to Shopping Malls. The appellant Metropolitan Event Management (earlier known as MGF Event Management) challenged the Tribunal’s order…Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?Login The Supreme Court on Wednesday stayed a judgment of the CESTAT, which had confirmed levy of Service Tax under the head “service of management, maintenance or repair of immovable properties” on operation of parking facility provided by entities to Shopping Malls. The appellant Metropolitan Event Management (earlier known as MGF Event Management) challenged the Tribunal’s order primarily on the ground that while providing parking services to visitors is exempt, the Revenue is indirectly trying to tax an exempt service by bringing it under a head which is not applicable at all. Mr. Zoheb Hossain and Mr. Ruchir Bhatia, Advocates appearing for the assessee, submitted that the Tribunal’s order is incorrect since there is no service being rendered by the entities operating the parking facilities to the mall owners and neither is there any consideration received by them from the mall owners in lieu of any such services. A bench comprising Justices AM Khanwilkar, BR Gavai and Krishna Murari,after hearing the submissions issued notice to the Revenue authorities and in the meanwhile directed stay of the impugned judgment of the Tribunal. Factual backgroundThe appellant is operating parking areas in five Malls by way of providing parking to the patrons/visitors of shopping malls and collecting parking fees for which they have appointed an outside third-party agency for managing the parking area who is collecting “Parking Fees” on behalf of the appellants and remitting the proceeds to the appellant.The third-party agency raises the invoice for operating cost and its management fee and charges Service tax on these amounts and pays the remainder amount of gross collection on monthly basis after deducting its direct operating cost and management fee.  The appellants claimed that the income earned from parking fees belongs to appellants entirely and nothing is remitted to the mall owners from the collections made or otherwise. It is the claim of the appellant that it has no written contract with the Mall owners and is not paying any amount by way of rent or space allocation or by whatever name it may be called to the Mall owners for operating the parking area. The appellant asserted that the only interest of Mall owners is that there should be a hassle free parking and that the space available for parking should be utilized to the maximum possible extent.An audit of the appellant was conducted by the service tax department and on the basis of the audit, the show cause notices were issued to it alleging that its activity amounted to ̳management, maintenance or repairs’which was leviable to service taxas per the provisions of Finance Act, 1994. The CETSTAT, while upholding the service tax demand,said that it cannot accept the appellant’s plea that huge parking space area wasgiven to the appellant without any agreement with respect to financial consideration or without an agreement with respect to contingent liabilities with respect to theft, injuries, fire or other liabilities.The Tribunal held that the appellant’s activity was in any case covered under the definition of ̳management, maintenance or repairs’. It further held that there was service tax liability even if the appellant was not paying any consideration to the mall owners.”Even a service without any direct pecuniary benefit to the service recipient is also a service. Even if we take that the interest of the mall owners is that the appellant should provide a hassle free parking,it is a service to the mall owners by the appellant. Again, the plea of the appellant that no monetary consideration is being paid by the mall owners is without substance. The appellant has been allowed to use space and collected parking fee. This is a valid consideration in terms of the service tax provisions as it is not necessary that the consideration should always be directly in the form of money.If the consideration is in terms of some benefit to the service provider whichcan be measured or converted into money it will constitute a valid consideration”, the Tribunal held, referring to Section 67 of the Finance Act.”Thus, there is no doubt that the right to collect parking fees given by the mall owners is nothing but a consideration provided to the appellant by the mall owners and the measure of such consideration is the gross income generated through the parking fees”, the Tribunal ruled.In the statutory appeal filed in the Supreme Court under Section 35L of the Central Excise Act, 1944, the appellant contended that the appellant’s activity was ‘operation’, which is quite distinct from ‘management’.It is also argued that the CETSTAT misconceived the nature of arrangement between the appellant and the mall owners. 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Six of Donegal’s seven LEAs see Covid cases fall

first_img Previous articlePlan designed to support farmers and fishers – McConalogueNext articleThe Score – 14/04/21 News Highland Loganair’s new Derry – Liverpool air service takes off from CODA Arranmore progress and potential flagged as population grows Facebook By News Highland – April 15, 2021 WhatsApp Pinterest Six of Donegal’s seven LEAs see Covid cases fall Twitter WhatsApp Nine til Noon Show – Listen back to Monday’s Programme Facebookcenter_img Twitter RELATED ARTICLESMORE FROM AUTHOR Pinterest Google+ Important message for people attending LUH’s INR clinic All but one of the Local Electoral Areas in Donegal saw the incidence rate of Covid 19 fall in the two weeks up to last Monday, April 12th.Letterkenny registered 64 cases in the fortnight to last Monday, an incidence rate of 214.8 per 100,000 people. That’s a fall of 47%A 47% drop was also recorded in the Donegal LEA with nine cases and a rate of 34.Lifford Stranorlar had 31 cases, giving an incidence rate of 119.7, down 41% on the previous period.Glenties registered 24 cases, a rate of 100.3, down 29%, while Milford had 50 cases, down 11%, Its incidence rate of 363.1 is now the highest in the county.South Inishowen had the smallest fall with 64 cases, a rate of 286.1, dowbn 9% on the previous period.With 39 cases, North Inishowen recorded a rise of 29%, a rate of 229.9 per 100,000 people.Full details -Figures cover the 14 days up to Monday (April 12)North inishowen: ↗️ 39 cases ↗️ 229.9 per 100kSouth Inishowen: ↘️ 64 cases ↘️ 286.1 per 100kMilford: ↘️ 50 cases ↘️ 363.1 per 100kLetterkenny ↘️ 64 cases ↘️ 214.8 per 100kLifford/Stranorlar ↘️ 31 cases ↘️ 119.7 per 100kGlenties ↘️ 24 cases ↘️ 100.3 per 100kDonegal ↘️ 9 cases ↘️ 34 per 100kFigures cover the 14 days up to Monday (April 5)North inishowen: ↘️ 31 cases ↘️ 182.7 per 100kSouth Inishowen: ↘️ 70 cases ↘️ 313 per 100kMilford: ↗️ 56 cases ↗️ 406.7 per 100kLetterkenny ↘️ 122 cases ↘️ 409.5 per 100kLifford/Stranorlar ↘️53 cases ↘️ 204.7 per 100kGlenties ↗️ 34 cases ↗️ 142.1 per 100kDonegal ↗️ 17 cases ↗️ 64.2 per 100k Google+ Homepage BannerNews News, Sport and Obituaries on Monday May 24th Community Enhancement Programme open for applicationslast_img read more

Three Little Wolves

first_imgThe Three Little Wolves and the Big Bad Pig is a children’s story (an obvious subversion of the traditional “I’ll huff and I’ll puff and I’ll blow your house down” tale) written by famous Greek author Constantine Sandis and staged by Sandis Productions, to tie in with the coming Greek Festival. Apart from the author of the tale being from Greece, there are, however, no other connections to Greek culture, modern or ancient, and it may seem like a strange choice of production for this event. It is certainly true that this play will provide something for children in regards to the festival, but apart from that, its appeal seems somewhat limited. This is not to say that the production is not fun in places. The story has been adapted into a musical using, quite bizarrely, the music of The Village People and this creates some moments of confused enjoyment. However, the replacement lyrics run out of any original puns and rely mostly on panto-style jokes very early into the songs which were not helped by the fact that few of the actors can sing. Outside of the songs, there are also some funny moments. The character of the Mother Wolf (Nina Reizi) is really quite entertaining, but apart from this, the lack of originality in wit and concept lets down what could have been an amusing performance. It is, however, perhaps too easy to slate such a production for the qualities that its target audience, children, will be amused by. When the three little wolves start twirling their tales around to YMCA, I am sure that the under tens will be rolling on the floor with delight rather than cringing behind their pashminas, and its fun and energetic cast definitely carry the performance along with aplomb. This does not, however, excuse it for being a panto cunningly disguised as something else. When all is said and done it is very difficult to know exactly what is the purpose and proposed audience for this really rather odd performance. Go if you fancy a mindless, childish but essentially fun production, but even then be prepared for this play to be very, very weird and not what you expected at all.ARCHIVE: 1st week TT 2004last_img read more