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June 2016

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Your website is the hub of your online business; it is the virtual representation of your company whether your company exists physically or not. When you are doing business online, people cannot see you physically like how they could if they were dealing with an offline company. Hence, people do judge you by your covers. This is where a good design comes in.

Imagine if you are running an offline company. Would you allow your salespersons to be dressed in shabby or casual clothes when they are dealing with your customers? By making your staff wear professionally, you are telling your customers that you do care about quality. This works simply because first impressions matter.

Similarly, the same case is with your website. If your website is put together shabbily and looks like a 5 minute “quick fix”, you are literally shouting to your visitors that you are not professional and you do not care for quality.

On the opposite, if you have a totally professional looking website layout, you are giving your visitors the perception that you have given meticulous attention to every detail and you care about professionalism. You are organised, focused and you really mean business.

On the other hand, you should also have anything related to your company well designed. From business cards to letterheads to promotional brochures, every little bit matters. This is because as you grow your business, these items become the face of your business. Once again, think of the “salesperson dressed shabbily” anology, and you will get my point.

Coin collecting is a fun activity and it has been very popular because it does not only serve as a hobby but as an option to generate income.

Probably the most popular types of coins that are sought by collectors are the antique coins. Antique coins may be bought from auction sales, coin shows, malls and even in tourist areas that have historical themes. Antique coins are found to vary greatly in price depending on the age of the coin, its history and country or origin.

Here are some tips that may be considered when buying antique coins:

1. The buyer should make sure that the antique coin they are buying is a genuine one. There are many counterfeit coins sold in the market today and a buyer should thoroughly inspect any coin before buying it.
2. Coin collectors should collect the less expensive antique coins when beginning. The more expensive ones can be purchased once their collection becomes larger.
3. Collectors need to consider a purchase carefully before buying antique coins. Always be aware of the scams and fraud that may occur when buying coins. Take extra care in choosing – always determine the authenticity of the coin they are considering
4. A professional coin appraiser should assess the value of the coin before you buy so that the real value of the coin will be correctly assessed. This will prevent buying a coin at an inflated price.
5. When choosing antique coins narrow down the collection of antique coins to those from a specific country or a specific era. This will make the search for collectable coins an easier task.
6. Care is always needed to preserve the value of coins. Antique coins should be given extra care in order to preserve their appearance as well as their value. A collector should be aware that antique coins do not require much cleaning as excessive cleaning will only depreciate their value. The older the antique coin looks the more expensive it becomes.

Antique coins can provide so much entertainment for collectors that anyone might consider making it a hobby. Remember to be patient in searching for these coins since they may be available in limited numbers. You must have the passion for collecting to make antique coin collection a satisfying experience.

For new smokers, lighting a cigar can seem as daunting as learning to choose a good single. Here are four tips to guide you in lighting a cigar for the first time.

1. Use cedar matches, if possible. If you prefer to use a lighter, make sure it’s butane lighter to avoid strong odors.

2. Warm the open end of the cigar (aka ‘the foot’ of the cigar) slowly over the flame, without touching it to the fire. Let a black ring form around the end.

3. Place the cigar in your mouth and draw in slowly. Hold the cigar over the flame, about half an inch above it, again without touching. Continue to draw in until the cigar draws the flame. Turn the cigar slowly, spinning it to establish an even burn.

4. Once your cigar is lit, take it out of your mouth and observe the burn you have established. If the burn appears to be uneven, simply blow on the unlit sections to draw the burn, and then take one or two draws from the cigar to reestablish an even burn.

Even if you’re not a car audio connoisseur, it’s easy to be impressed with a car stereo speaker while looking around in an expo or convention. They’re the first thing you’ll probably notice, they come in different colors, shapes and sizes. Those big throbbing concaves blaring incredibly low bass lines or cool little tweeters whistling out seething treble sounds.

Car stereo speakers are interesting and very tempting to buy, especially the big loud ones. But big is not always the best. Each speaker has its own unique quality, intended use and price range. Some may also be better than others at certain things so it pays to investigate your type of car stereo amplifier or head unit before you finally decide on a car stereo speaker for your system. Here are some features to consider:

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Car stereo speakers are not all the same size and wattage, and this can cause a problem once you try to hook it up in your car. Know the specs of your system. Sort this out ahead of time, it will save you a lot of hassle. You will be happier with your new acquisition if you can get to see it in action as soon as possible.

There are also a lot of car stereo amplifiers on the market, it pays to be aware of how the car stereo speaker you are considering compares to the others, and how compatible it is to your amplifier or the amplifier you’re planning to buy. Car stereo speakers and amplifiers go hand in hand. You’ll want the car stereo speakers you buy to be suitable for your automotive entertainment needs and not strain the system.

Style can be an important factor when choosing your special car stereo speakers. You’ll want the one you choose to fit in perfectly with your other all sorts of stereo speakers. If you’re planning to install something different, you have to take into consideration the modifications your going to have to make in order to accommodate your new car stereo speakers.

One of the biggest issues in buying a new type of car stereo speaker is suitability. How suitable your car stereo speakers are is probably the biggest issue. Don’t forget the reason you’re buying the type of car stereo amplifier in the first place, and ensure that the all sorts of stereo speakers you are looking at will do the job you need no matter what other fancy features they may offer.

Brand is an important consideration when you are shopping for a car stereo speaker. The fact is, one brand of type of car stereo amplifier may have a much better reputation than another, and for good reason. You be the judge. Do your research. Ask car audio enthusiasts. Read magazines and reviews. Do you want to take a chance on just any car stereo speakers, or go for the proven name brand?

Lastly, price is important even if you think it’s not. After all, would you want to pay more for your car stereo speakers only to find it cheaper the next day at a different store? Nobody likes that. When shopping for better car stereo speakers, it pays to check at least a couple of different stores, just to make sure you’re getting your car stereo speakers at the best price.

Assistance tax for legal professionals in Shepton Mallet is levied on many companies. This short article analyses the constitutionality of levy of support tax for legal professionals in Shepton Mallet on providers furnished as aspect of functions deal.

bgw-solicitors.co.uk
Bartlett Gooding & Weelen
57 High St, Shepton Mallet BA4 5AQ, UK
+44 1749 330330


No matter if assistance tax for lawyers in Shepton Mallet is usually levied about the provider element involved from the execution of composite is effective contracts involving provider and items.

1. A Constitution Bench with the Honorable Supreme Court has not long ago, from the situation of Bharat Sanchar Nigam Ltd v. United kingdom [(2006) one hundred forty five STC 91], rendered a landmark final decision about the subject matter relating to composite contracts as well as eligibility to tax of this kind of transactions. Although the dilemma right before the Court docket was regardless of whether gross sales tax is viable on profits of SIM cards utilized in cell telephony, the Honorable Supreme Court docket has comprehensively reviewed the character of composite transactions, involving a component of sale in addition as provider, and regardless of whether these types of

2. Prior to talking about the judgment rendered through the Supreme Courtroom in BSNL’s case, it could be pertinent to notice that vivisection of composite contracts that include an element of sale of products in addition as rendering of services is impermissible. This is in perspective of the specific pronouncement through the Honorable Supreme Court in State of Madras v. Gannon Dunkerley [(1958) nine STC 353], which held that composite contracts, which tend not to reveal the intention in the parties to separately market goods and render company, can not be separated/vivisected for that function of taxation.

3. At this stage, it might be pertinent to trace the heritage of your tax ability of composite transactions that entail a component of both equally sale and repair.

4. At the outset, it is critical to notice which the States derive their energy to legislate within the levy of income tax in pursuance of Entry fifty four of Listing II under the VII Timetable appended to your Structure. The Explained Entry 54 reads as – “Taxes to the sale or order of goods apart from newspapers, subject matter into the provisions of Entry 92-A”. Thus, the power of the States to enact all profits tax/VAT legislation is derived in the higher than Entry. The Honorable Supreme Court docket, inside the case of Condition of Madras v. Gannon Dunkerley [(1958) nine STC 353], even though decoding the words ‘sale of goods’, as stated while in the Entry, held that a deal beneath which a contractor agreed to established up a making wouldn’t be considered a contract for ‘sale of goods’. This was in look at from the point the deal was a single, whole and indivisible which there was no individual arrangement available for purchase of goods justifying the levy of product sales tax. Being a consequence with the judgment from the Supreme Courtroom in Gannon Dunkerley’s case, all composite contracts, which consisted a component of sale as well as a assistance, couldn’t be bifurcated/vivisected for the function of levy of gross sales tax. Basically, due to the fact composite contracts had been in reality, complete and indivisible, it absolutely was impossible to state which the functions meant to impact a sale of goods. The intention of your get-together was merely to implement the entire composite agreement and no different intention to promote merchandise might be discerned. Hence, the Supreme Courtroom struck down numerous provisions of Point out income tax statutes authorizing levy of revenue tax on merchandise transferred inside the execution of the is effective deal.

5. So as to deal with the aforesaid anomaly, the government amended Article 366 of the Constitution by inserting a definition in the phrase ‘tax to the sale or invest in of goods” vide clause (29-A). The inserted definition deemed that a tax around the sale or order of products would include ‘a tax about the transfer of assets in products (no matter whether as products or in certain other kind) associated while in the execution of the is effective contract’. Consequently, what the Government sought to accomplish was to authorize the levy of gross sales tax by States on the price of goods that were transferred within the execution of the is effective deal. As a end result, individuals composite transactions, whose vivisection was impermissible in look at of the judgment in Gannon Dunkerley’s circumstance, could now be bifurcated. It had been only on account on the modification to Report 366 that the states had been permitted to levy tax around the benefit of goods involved inside the execution of your is effective agreement, in spite of the point that the deal may well happen to be a composite a person where the intention on the events was not to sell goods. The observation of your Supreme Court docket in Gannon Dunkerley’s scenario, that composite contracts that do not in truth stand for two individual and unique contracts can not be separated to the function of taxation, so came to get neutralized from the Constitutional Amendment.

6. The Honorable Supreme Court in BSNL’s scenario has dealt with this quite facet plus the relevant observations in the Court docket are extracted below :

“Of all of the various forms of composite transactions the drafters of your 46th Amendment chose a few certain scenarios, a functions contract, a hire-purchase contract plus a catering contract to deliver in the fiction of the deemed sale. Of those 3, the very first and also the 3rd involve a kind of provider and sale for the very same time. Other than these two circumstances the place splitting from the provider and supply has actually been constitutionally permitted in clauses (b) and (f) of clause (29A) of Posting 366, there is no other service which has been permitted to be split”.

7. Over a studying of the emphasized portion from the order extracted above, it can be crystal clear to discover that the Supreme Courtroom has held that only those transactions laid out in Article 366 (29A) (b) and (f) are permitted to generally be break up. Basically, it’s only as a result of the lawful fiction produced from the Constitution that these composite transactions are permitted being break up.

8. It can be essential to notice which the legal fiction is produced only in to date since the definition of the phrase ‘taxes to the sale or invest in of goods’. Hence, the authorized fiction might be applicable just for the purpose of decoding Entry 54 of Listing II on the VII Plan rather than for any other purpose. As a result, it could be discerned which the splitting of the composite deal isn’t permitted for virtually any goal apart from for your function of permitting Point out legislatures to levy income tax on those people goods included from the execution of a works deal, or for all those other uses outlined under Posting 366 (29A). It thus unquestionably clear that the Amendment to Posting 366 by like clause (29A) experienced the singular influence of allowing Point out legislatures to levy income tax on those transactions, like will work contracts, which weren’t taxable prior to the modification.

9. Subsequently, the Central Governing administration has released the levy of Provider Tax on a extensive amount of products and services in pursuance with the electrical power vested in it under Entry 97 [Entry 92-C after 2003] with the I Listing underneath the VII Schedule. Among the products and services which can be currently brought to tax quite a few performs contracts have also been included. Illustrations of the aforesaid contain construction of intricate assistance, building of residential complexes, erection, commissioning and installation services, repair and upkeep services, etc.

10. It really is pertinent to note that each one from the aforesaid providers are the truth is composite transactions involving the transfer of goods likewise as the rendering of products and services. As stated above, the condition Governments are empowered vied Post 366 (29A) browse with Entry 54 to bifurcate the composite contract and levy sales tax about the component of products transferred.

11. Nevertheless, you can find no this kind of provision from the Structure that enables the Central Govt to accomplish so to the goal of levying law firm service tax. At the moment, the law firm assistance tax provisions levy tax to the value of services rendered as regards development service, installation and commissioning support, and so on. Nonetheless, in see on the fact the claimed transactions are composite in mother nature, it really is certainly impermissible for that Central Governing administration to vivisect exactly the same and levy tax within the service aspect. So that you can do the identical, an analogous Constitutional modification will have to be launched, which expands the definition in the phrase ‘taxes on services’ to include solutions rendered within the execution of a performs deal. Currently however, there exists no this kind of definition and therefore the levy of company tax on all performs deal is obviously unconstitutional. It is hence reiterated the Central Govt is just not vested while using the ability to split/vivisect a composite functions deal and levy assistance tax around the price of companies rendered.

12. Consequently, it is our viewpoint the levy of company tax for legal professionals in Shepton Mallet on all is effective deal may be challenged underneath Article 226 of the Constitution of United Kingdom as unconstitutional.

There are so many success stories you will hear about businesses making it good in the internet. The troubling thing is, there are maybe a tenfold or even a hundredfold of stories contradictory to theirs. Many have unsuccessfully launched a business enterprise that is internet based but only a handful shall succeed.

Is this through luck? That is even more remote. It takes good business sense and a lot of help and team effort. Most importantly, it is the eagerness to succeed and the determination to learn and the willingness to invest in a lot of hard work and some money.

The Very Basic

Like Neo, traffic is “The One”. Without traffic, all your effort would just go to waste. Every business needs customers, without them you wouldn’t have anyone to sell your products to. In the internet world traffic is the walk in customer. The more traffic you have the more people would be able to sell your products to.

But like any business that’s in every corner building or in the mall, not everyone that goes in will buy, but the greater of number that do come in to browse your merchandise, the greater number of people that will buy your products. It is a simple and known fact.

But, how do you get traffic, traffic large enough that could make a small percentage of eventual buyers enough to make a good profit. Many big companies generate traffic of tens of thousands a day and a measly ten to fifteen percent actually buys, but that small percentage is enough to provide them with good business.

Many of these success stories get their traffic from paying others. Yes that’s right; you have to spend money to make money. Advertising is the key. The more people that knows that your site exists; the more people would of course go to your site, that’s common sense.

While there are many ways that can get you advertising for free, this do not generate the same high volume as those methods that are getting paid. These paid advertisements include advertising schemes by Google and Yahoo.

The Value of Searches

The search and will be the easiest and fastest medium in finding what a person needs in the internet. Search engines have been very popular because they provide a vital service to many people. They are free and easy to use. With this popularity, they get many visitors and clicks that they are the most common sites that people go to. It is easy to understand why so many companies would pay to advertise with these search engines.

Search engines provide information to the millions of users that they have each day. They provide links to many sites that a user may be looking for. If your sites link pop up in the high ranks of the search results page, you get a great chance that they will go to your site. While search engine optimization is a cheaper and low cost way to get your site a high rank, paying for advertisements will ensure that you will be on the top ranks.

When you pay for your advertisements, it is like paying for your traffic. This may sound like not such a good idea, but the payoffs would tell a different story. When you pay for your traffic, you are guaranteed of a consistent traffic flow to your site. You will never go with an empty sales day.

Paying for your Traffic

Usually, you will be charged with the number of hits a link gets when your ads is clicked, this is called pay per click. For some search engines, you will be charged with the number of times your ad shows up when a certain keyword or keyword phrase is searched. It is imperative that you have good keyword content in your ad. There are many tools that aid you in using the right keyword for the right moment.

All the money you spend in paying for your traffic will not be for naught. You will get an impressive boost in traffic which will also result to a great boost in your sales figures. Paying for your traffic would be a really good idea and you will get all the benefits it has to offer.

The Callaway golf club is one of the most popular and also reliable types of golf club in the market today. There are so many people (particularly retired men) that are fascinated with golf today and it is no wonder why the Callaway golf club is now in the peak of success in the world of golf clubs.

The Callaway Golf club is headed by Ely Callaway. He bought half of Hickory Stick USA and renamed it Callaway Hickory Stick USA. After purchasing it, he decided to hire the best people that would be an instrument in supporting his dream of Callaway golf club. He hired Richard C. Helmstetter to be the Chief Club Designer and this as others would say is the point of no return. The designs for Callaway golf club are truly revolutionary and innovative which is why the Callaway golf club is dubbed as the type of golf club that is unique and also high-performance kind golf equipment. After that, Ely Callaway renamed his company into Callaway Golf and then relocated from Cathedral City, California to a sleepy seaside town called Carlsbad, which is just north of San Diego.

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One of the most innovative designs that the firm came up with was to create a stainless steel driver that had a larger and more forgiving head than any previous design. The CEO, Callaway dubbed it as “Big Bertha” which was derived from a German cannon back in WWI which was famous for its capability of shooting long distance range. This type of design was the one that made Callaway golf club a house hold name in the states because it experienced millions of sales and the Big Bertha type of Callaway golf club was the reason why Callaway became the number one manufacturer of golf clubs not only in the US but in the whole world which shows how popular golf is to the whole world.

At present, there are six classifications of the Callaway Golf club. The first classification is the drivers which are comprised of two models which are the Big Bertha Fusion FT4 and Big Bertha Titanium 454. The next classification of Callaway golf club is called the Fairway Woods. Fairway Woods have three types of clubs which are Big Bertha Fusion Fairway Woods, Big Bertha Titanium Fairway Woods, and Big Bertha Fairway Woods. The next classification of the Callaway golf club is a hybrid which is designed for long and distant shots. The model for this type of Callaway golf club is called Big Bertha Heavenwood Hybrids. The next classification is called irons which are divided into five types of models and these are Big Bertha, Big Bertha Fusion, X-Tour, X-18, and X-18 Pro. Another classification of the Callaway golf club would be the wedges and the model here is called Forged+ Wedges. The last classification for Callaway golf club is called the Putters. The Putters have two models in its classification which are Callaway golf I-Trax Putter and tour Blue.

The classification and models of Callaway Gold Club mentioned above are the ones that the firm manufactures. All of these models were made in the lieu with science, research, and practice. All of these models are worth a try and who knows? You might be the next Tiger Woods in the world of golf.

Do you really want to be available for anyone and everyone on a 24/7 basis? What do I mean? A famous person once said that the more available you make yourself; the more available everyone will expect you to be. People will actually be annoyed if you are not instantly and constantly available rather than being pleased when you do call. People expecting you to be available all the time may be annoying. Cell phone calls follow you everywhere you are including your bathroom. Even during nighttime when you want to rest, cell phones continue to ring and annoy you. If it is important, no problem but if it is very menial, why you need to be bothered so late.

Today in this modern society, we live in and the proliferation of cell phones we see people talking anywhere and everywhere. If used for business, this may prove to be very effective and worthy. However, for very menial issues being bothered in your sleep and even during your bathroom time may be quite annoying if not outright disgusting. However, if you make yourself available all the time, you created your own nightmare.

Cell phone etiquette is getting to be a forgotten concept. You will see people talking on the phone loudly and disturbs people nearby in restaurants and even in offices. I am sure by now, once or twice in a meeting you will notice that when a cell phone rings, almost everyone around will immediately look for their cell phones. If you were the one talking, and then the person in front of you talks on his phone, how would you feel? I am sure you will feel belittled and ignored. Rude practice, and should be changed.

It may help people who use cell phones to follow certain degree of etiquette with respect to the use of cell phones specially in places where you may seem rude if you use or even when your cell phone rings.

When you are in a place of worship, it may be necessary to leave your cell phone in the house or at least turn it off if you do not want to be away with it. This is because ringing cell phone will not just disturb you while you pray it will also disturb others. You do not need to show off your expensive gadget in a place of worship.

During meetings, please turn off your cell phone; it is rude to have your phone ringing while somebody speaks. Disruption may cause problems especially when the meeting tackles extremely important issues. However, if you are waiting for terribly important call, you may use the vibrate mode of your cell phone to alert you when a call is in-coming and leave the meeting if you need to answer the call. You may also inform the possible caller that you are in a meeting and that you cannot be disturbed.

When traveling and if you are on-board an aircraft, you will be required to turn off your phone. This is because electronics devices may interfere with the aircraft’s avionics. Thus, it is a requirement to turn of your phone for safety reasons. However, for extremely long flights, airline companies allow cell phone usage at a certain time, if you really need to make a phone call, use this time allotted if necessary.

Cell phone have become to be a necessity nowadays, that is why most people use it and cell phone manufacturers have continuously develop different usage and functions for this very small gadget. Be globally competitive, but you should understand that being rude is not part of modernity. Follow certain degree of etiquette; this will be very helpful to you and your business.

Your new business will benefit a lot from various Internet marketing methods. But you don’t have to spend millions of dollars just to get some decent exposure for your company. There are ways to make your business be seen and felt without doing overkill with your advertisement expenses.

Make use of your online power – through Internet marketing. Here are simple methods that you may employ to boost the visibility of your business without shelling out more than what you can afford. However, these techniques need patience and some footwork to produce agreeable results.

Firstly, you need a website before you can make use of these low cost Internet marketing strategies. So go create one or hire a web developer. It will display your products and services. This will be used in employing the following Internet marketing techniques.

1. Affiliate Marketing

This is the process of recruiting a network of smaller websites known as affiliates to drive targeted traffic to a website. Ad copy and links will be provided by the advertisers. You will have to pay a certain percentage of the sales profit to your affiliates.

2. Links

One of your goals should be to attain a good ranking with search engines. One way to do it is through link building. This could be done through trading links to other businesses that are related with yours.

3. Newsletters

Sending out newsletters to your subscribers (those who signed up for your newsletters) will help greatly in establishing a good working relationship with your customers or prospective customers. It has to be short, sweet, consistent and written for a general audience.

4. E-mail Marketing

As one of the best cost-effective Internet marketing tools, it stays as a very important method of keeping your customers aware of your products and services. Just make sure to avoid spamming or soon enough you will have to close down you business due to complaints.

5. Articles

If you put quality content in the form of articles in your website along with your products and services, search engines will have to index your website. Getting you website indexed by popular search engines means more traffic for you.

6. Forums

Expand your Internet network is through joining forums that mainly discusses stuff regarding or related to your products and services. Actively posting responses or answers and asking relevant information will build your reputation as that forum’s member and boost your company’s visibility through your signature files. These signature files are those that go with your every post. Links to your website could be included in this signature.

A lot of successful websites depend on returning visitors to account for a major part of their traffic. Returning visitors are easier to convert into paying customers because the more often they return to a site, the more trust they have in that site. The credibility issue just melts away. Hence, keep your visitors coming back to your site with the following methods:

1) Start a forum, chatroom or shoutbox

When you start a forum, chatroom or shoutbox, you are providing your visitors a place to voice their opinions and interact with their peers — all of them are visitors of your site. As conversations build up, a sense of community will also follow and your visitors will come back to your site almost religiously every day.

2) Start a web log (blog)

Keep an online journal, or more commonly known as a blog, on your site and keep it updated with latest news about yourself. Human beings are curious creatures and they will keep their eyes glued to the monitor if you post fresh news frequently. You will also build up your credibility as you are proving to them that there is also a real life person behind the website.

3) Carry out polls or surveys

Polls and surveys are other forms of interaction that you should definitely consider adding to your site. They provide a quick way for visitors to voice their opinions and to get involved in your website. Be sure to publish polls or surveys that are strongly relevant to the target market of your website to keep them interested to find out about the results.

4) Hold puzzles, quizzes and games

Just imagine how many office workers procrastinate at work every day, and you will be able to gauge how many people will keep visiting your site if you provide a very interesting or addicting way of entertainment. You can also hold competitions to award the high score winner to keep people trying continuously to earn the prize.

5) Update frequently with fresh content

Update your site frequently with fresh content so that every time your visitors come back, they will have something to read on your site. This is the most widely known and most effective method of attracting returning visitors, but this is also the least carried out one because of the laziness of webmasters. No one will want to browse a site that looks the same over ten years, so keep your site updated with fresh bites!