text:
GST applicability on member's club
Sathish C
| Goods and Services Tax - Articles
GST applicability on member's clubs
There are lot of debates still going on relating to applicability of GST on member's club in the context of Supreme Court larger bench decision [landmark decision] in the case of State of West Bengal & Ors. Vs Calcutta Club Limited [Civil Appeal No. 4184 of 2009] and State of West Bengal & Ors. Vs Calcutta Club Limited [ Civil Appeal No. 4184 of 2009].
In this article, I have jotted down certain provisions of the constitution, my understanding of the judgement, comparable provisions of the Income-tax Act and the arguments favour and against member's club on applicability of GST.
Sequence of discussion:
A. Certain provisions of the Indian Constitution (which provides some context for interpretation)
B. Principle of mutuality
C. Discussion on the Judgement
D. Comparable provisions under the Income-tax law
E. Relevant provisions under the GST law
F. Taxability under GST regime
A) Certain provisions of the Constitution:
1. India being a federal state there is a necessity for distribution of legislative power between the union and the states.
(i) Schedule VII of the Indian Constitution contain 3 parts (List I – Union list; List II – State list; and List III -Concurrent list.
Given below some of the entries provided in the list :
List I : Union List List II : State List
Entry 82: Taxes on income other than agricultural income Entry 44: Taxes on agricultural income
Entry 85: Corporation tax Entry 54: Taxes on the sale or purchase of goods other than newspaper, subject to the provisions of entry 92A of List I [Before 101st Amendment]
Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods
[After 101st Amendment]
Entry 86: Taxes on the capital value of the assets, exclusive of agricultural land, of individual and companies; taxes on capital of companies.
Entry 92A: Taxes on sale or purchase of goods other than newspaper, where such sale or purchase takes place in the course of inter-state trade or commerce.
Entry 92B: Taxes on the consignments of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.
Entry 97 : Any other matters not in the list II or list III including any tax not mentioned in either of those lists [Residual entry]
(ii) Article 246(1) provides – Parliament has exclusive power to make laws with respect to the matters enumerated in the union list.
Article 246(2) provides – Parliament and state legislatures has the power to make laws enumerated in the concurrent list.
Article 246(3) – State legislatures has exclusive power to make laws in respect of matters enumerated in the state list. However, there are certain exceptions.
Article 248: Parliament has exclusive power to make laws with respect to any matter not enumerated in concurrent list or state list.
(iii) The list provided in the Schedule VII is not a source of power, it is an allocation of power. It is pertinent to note the decision of Supreme court in the case of State of Andhra Pradesh vs National Thermal Power Corporation Limited AIR 2002 SC 1895, held that the entries in three list of Seventh Schedule are only legislative heads or fields of legislation and not source of legislative empowerment. They do not confer any legislative competence of the Parliament and legislatures. The competence to legislate has to be traced from the provisions of the Constitution.
(iv) Article 246A reads as follows: [Amendment relating to GST]
(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.
(2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.
(Emphasis supplied)
Article 246A overrides Article 246, wherein it provides that both Parliament and State legislature has equal power to legislate goods and service tax when it is of intra-state nature [CGST and SGST] and it also provides exclusive power to the Parliament to legislate goods and service tax when it is of inter-state nature[IGST].
2. Article 265 of the Indian Constitution provides, "no tax shall be levied or collected except by authority of law." In other words, there should be valid law in place to tax.
3. Article 13(2) provides that "the state shall not make any law which takes away or abridges the fundamental rights and any law made in contravention of this clause shall, to the extent of contravention to be void." Here the State shall not mean only State Government. It Includes the Government and Parliament of India and the Government and the legislature of each of the states and all local or other authorities within the territory of India or under the control of the Government of India [Article 12].
Article 246 read with 248 (including Article 246A) gives enormous power to the legislators to legislate laws, however, the law made shall not infringe/ violate the fundamental rights [given in Part III of Indian constitution (runs from Article 12 to Article 35)] of the people.
It is also pertinent to note that the fundamental rights vested on the citizens of India are not absolute rights but are restricted rights.
4. According to Article 141 of the Indian constitution, the law declared by the Supreme court shall be binding on all courts within the territory of India" [Binding precedent]. Two concepts were evolved in this context:
(i) Ratio decidendi – The reasons of the decision not only bind the concerned parties but also forms as law to future generations.
(ii) Obiter dicta – "Something said by the way", which does not form part of the rationale of the decision. The same is binding only on the parties and do not amount to law and hence not binding on the future generations.
5. Some of the relevant definitions provided in the Indian Constitution:
Article 366. Definitions – In this constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say –
(12) "goods" includes all materials, commodities, and Articles
(26A) "service" anything other than goods
(29-A) "tax on the sale or purchase of goods" – Discussed in the later part of the article.
B) Principle of Mutuality:
There must be complete identity between the class of participators and class of contributors. Contribution of funds for a common purpose.
The Particular label or form by which the mutual association is known or is of no consequence.
Certain members only of the association take advantage of the facilities which it offers does not affect the mutuality of the enterprise.
The participation envisaged in the principles of mutuality is not that the members should take the surplus to themselves. It is enough if they have a right of disposal over the surplus.
The Income/ surplus of which is governed by the principle of mutuality are not liable to Income-tax.
The club can be broadly categorised into – (i) Member's Club – owners and members are one and the same ;(ii) Proprietary club – Owner of the club would not be member's themselves, but somebody else. Member's club would satisfy mutuality test.
C) Case law:
The larger bench decision which is based on the reference order of the divisional bench, is divided into two parts:
Part A: Tax on sale of goods by club to its members
Part B : Tax on services by club to its members
Part A: Tax on sale of goods by Club to its members [State of West Bengal & Ors. vs Calcutta Club Limited]
1. Facts:
Club is an incorporated entity under the companies Act, 1956.
Club charges and pays sales tax when it sells foods and drinks to the non- members/ guests who accompany the permanent members.
In the Invoices raised in the name of permanent members for sales of foods and drinks, no sales tax is charged/ collected.
2. Decisions at various forum (except Supreme Court, discussed in the latter part of the article):
The members and the supplier (club) are one and the same person. The payment made by the permanent members are not consideration in the real terms.
The drinks and beverages are purchased from the market by the club as an agent of the members.
The members collectively were the real life and the club was a super structure only.
Just because of presentation of bills and removing the membership of the club due to non-payment there-of, does not bring within the net of sales tax.
3. Supreme Court decision in case of CIT vs. Young Men's Indian Association [1970 decision] – Constitution Bench decision – Six Judge bench:
(it is relevant to discuss this case before proceeding to the questions placed before the larger bench and the decision pronounced by the apex court).
Whether supply of refreshment by a club to its members attract sales tax?
[There were three appeals involved in this case – (i) the club registered under the Companies Act (section 25 Company)'; (ii) the club registered under Society Registration Act, 1860; and (iii) a trust formed through trust deed].
In order to constitute a sale, there should be two persons involved in a transaction. [The court has referred the definition of sale under the Sales of goods Act, 1930.]
If there is no transfer of property from one person to another person, there is no sale.
The club even though distinct legal entity is only acting as an agent for its members, hence the element of sale is completely absent. Therefore, the club is not subject to sale tax.
a) This decision is expressly based on the English judgements which disregarded the corporate form which has made no distinction between the club in incorporated form and club by way of a registered society or incorporated by a deed of trust.
b) The essence of the judgement is-
(i) The holding of property must be holding for and on behalf of members of the club, there being no transfer of property from one person to another (to fall under the principle of mutuality).
(ii) The above is not applicable to proprietary club, since the owner of the club would not be the members themselves, but somebody else.
4. Divisional bench sets following three questions to be answered by the larger bench:
(i)Whether the doctrine of mutuality is still applicable to the incorporated clubs or any club after 46th Amendment to the constitution?
(ii) Whether the judgement in the case of Young men's India Association still holds good?
(iii) Whether the 46th Amendment to the constitution by deeming provisions provides that the provision of foods & beverages by the incorporated clubs to its permanent members constitute sale thereby holding the same to be liable to sales tax?
5. Larger bench observations:
There was an amendment (called 46th amendment) made by the parliament (by exercising the power vested by the constitution under article 368) in the year 1982, by inserting clause 29-A in the Article 366.
Before proceeding to the observations, one need to understand why there is a necessity to amend the constitution in addition to the amendment made (to be made) in the relevant state sales tax act. This understanding is relevant for expressing view on the applicability of GST on clubs.
Let me take an example section 56(2)(x) of the Income-tax Act, 1961 which was amended recently. There was an amendment made in the Income-tax Act, 1961 but there is no specific amendment made in the Constitution. Why the same analogy should not extend to the state sales tax Act also?
As discussed earlier there are three lists provided in the VIIth Schedule to the Constitution. Entry no. 97 of the Schedule VII read with Article 248 gives enormous power to the Parliament to legislate law on any subject unless the matter is already listed in List II and List III. Such kind of power is not vested with the state legislature.
Accordingly, the state legislature cannot include any other manner not provided in the state list or concurrent list by way of deeming provision in the state Act. The same is not the case for the Parliament, it can include anything for the matter unless those items are listed in the state list. Say for example 56(2)(x) was included under the definition of Income under section 2(24) of the Income-tax by virtue of entry no.97 (of schedule VII) read with Article 248 of the Constitution. Hence, there is a need of amendment in the constitution before making amendment in the respective state tax laws.
The Apex court in this case inter-alia made the following observations:
5.1 61st Law commission Report
Before the amendment made in the Article 366, there was a report made by the law Commission of India. The report has highlighted the observation made by the courts in various cases. It also highlighted the legal principles set -out in the club cases:
The supply and distribution by unincorporated society, club, firm, or an association, of goods to the members for payment of price may not result in a sale. Because those entities hold the goods on benefit of all the members. However, it will get transfer to a particular member not because of sale but by virtue of relinquishment of rights by other members in relation to goods, for the payment of price by the concerned member. In other words, release of the rights of the other members to the purchaser.
Since, this is the then present position, whether it is desirable to expand the concept of "sale" to provide the legislative power to the state? (Recommendation of Law Commission)
Amendment to the constitution are not needed for the following reasons:
(i) Clubs and association are not large.
(ii) Taxation of such transactions would discourage the co-operative movement.
(iii) No series question of evasion arises (as a member really takes his own goods)
Hence, we therefore do not recommend any change.
Despite the above, Article 366(29-A) included within its sub-clause (e).
5.2 Statement of object and reasons which led to 46th Amendment:
The interpretation of entries in the legislative lists, would be given a wider connotation. To be regarded as a sale (under the Sales of Goods Act), the following ingredients shall be present:
√ Parties competent to the contract
√ Mutual assent
√ Transfer of property in goods from one party to another party
√ Price
This position has resulted in scope of avoidance of tax in various ways:
While sale by a registered club or association of person to its members is taxable; sales by unincorporated club or association of persons to its members is not taxable as such club or association, in law, has no separate existence from that of the members.
(The statement also referred Young men's India's Association case)
In the Associated Hotels of India case, the supreme court held that there is no sale involved in the supply of food or drinks by a hotelier to a person lodged in the hotel.
The amendment introduced fiction by which six instances of transactions were treated as deemed sale of goods, and the said definition as to deemed sale will have to be read in every provision of the constitution wherever the phrase "tax on sale or purchase of goods occurs".
It is pertinent to note that the statement of the object and the reasons of the amendment are drafted based on the presumption that the incorporated clubs/ association are always taxable.
5.3 Article 366(29-A) of Indian Constitution
Article 366 (29-A) of Indian Constitution defines Tax on sale of goods includes –
a) —
e) Tax on supply of goods by any unincorporated association or Body of Persons to a member thereof for cash, deferred payment, or valuable consideration.
f) Tax on the supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), were such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made.
It is pertinent to note the following:
Clause (e) refers unincorporated association or Body of Persons and not incorporated association or person.
The definition provided here is the deemed sales (tax on sale of goods) and not the deemed goods or services.
5.4 West Bengal Sales Act:
Charging section 9 – provides tax on sale – Every dealer shall be liable to pay tax on sales subject to conditions and limitation provided therein.
Section 2(30) of the West Bengal Sales Tax Act defines Sales means transfer of property in goods and includes …… [the 6 transactions provided under Article 366(29-A) of the Constitution].
Section 2(10) of the West Bengal Sales Tax Act defines dealer means who carries on business of selling or purchasing goods in West Bengal or any person making sales under section 15.
Explanation 1 : Co-operative society/ club/ any association which sell goods to its members is a dealer.
Section 2(5) of the West Bengal Sales Tax Act provides business includes:
– Trade, commerce, manufacture etc.,
– Whether it has been carried out with profit motive or not
– Whether any profit accrues on such trade, commerce, manufacture etc.,
– Any transaction which is in connection with the above activities
6. Rationale for decision:
On reading the objects and reasons for the amendments, it appears Young men's Indian association club has not read in correct perspective. They thought that incorporated associations are taxable whereas unincorporated associations/ clubs are not taxable (since it has no separate legal existence). In Young men's India Association case, had three appeals before it, in one of which a company was involved.
Further the phrase in the Article 366(29-A) "a body of persons" cannot be equated with "person". As per Section 3(42) of General Clause Act, the person would include corporate person as well. Hence the use of phrase body of person makes it clear beyond the doubt that corporate persons are not referred to.
The term "person" has widely used by the legislature. Say in Income-tax Act, stood in statue book since 1961. – Hence this language was available and in common usage of legislature. The contrast to the language used in the legislature, Article 366(29-A) used the phrase "body of persons" would not refer to the corporate form unless person by itself accompanied by the expression whether incorporated or not.
Even otherwise supply of goods by an unincorporated association or body of persons to the member must be for cash, deferred payment, or other valuable consideration. The definition of consideration presupposes passing from one person to another person.
As stated in Young Men's India's Association case and the doctrine of mutuality state, there is no sale transaction between the club and its members. There cannot be sale by one itself. The ratio of Young Men's association has not done away with by a limited fiction introduced by Article 366(29-A)(e).
The contention of the department that even otherwise the sub-clause (f) of Article 366(29-A) applies shall not stand by language used in the sub-clause and having regard to the statement of object and reasons for the amendment. Sub- clause (f) is included for doing away with the two judgement of this court (Supreme Court), where the sale of foods and drinks in hotels and restaurants. This being the case, it is obvious that the taxability of food or drinks served in the member's club is not subject matter of sub-clause (f). If argument of the department is accepted then it would lead to an absurd situation where the sale of foods and drinks by clubs to members would not be taxable whereas the sale of other products like cosmetics etc., would come under tax net.
In order to tax, there should be express reference to tax mutual association. Say for example in the Income tax Section 24 (vii) read with Section 44. In the absence of such language in sub-clause (e), the fact that the doctrine of mutuality cannot be done away with by the 46th Amendment.
7. Decision:
(i) The doctrine of mutuality continues to be applicable to incorporated and unincorporated member's club after 46th amendment adding article 366(29-A) to the Constitution of India.
(ii) Young men's India association (supra) and other judgements which applied this doctrine (principle of mutuality) continue to hold the field even after the 46th Amendment.
(iii) Sub-clause (f) of Article 366(29-A) has no application to members' clubs.
Part B: Service tax – Context [Chief Commissioner of Central Excise and Service & Ors vs M/s Ranchi Club Ltd
There were various appeals made in the Service tax context, all the appeals were clubbed and decided by the Supreme Court.
1. Facts in most of the appeals:
Member's club either registered under the companies Act or registered cooperative societies under Society Registration Act, 1860. It is also noted that the service provided by a club to other members, are paying taxes.
The question is whether the services provided by the Club to its members are subject to Service tax?
Decision and reasons provided by Jharkhand High Court in Ranch Club case:
Both sale and service transactions require existence of two parties.
In member's club there is no existence of two person if service is provided by the club to its members.
The High Court followed the decision of Supreme Court in the case of Young men's India association (supra) and held the member's club are not subject to service tax in relation to service provided by the club to its members.
2 Supreme court (larger bench) observations:
(the supreme court observed the relevant provisions under pre-negative list and post-negative list and various decisions of the Supreme Court).
A) Pre-negative list provisions and position:
Charging section 66
There shall be levied the tax (referred to as "the service tax") at the rate of 12% of the value of taxable services referred to in sub-clauses… (zzze) of clause (105) of section 65, and collected in such manner as may be prescribed.
Section 65(105)(zzze) "Taxable Service" defined as follows:
Taxable service means any service provided to its members or any other person by any club or association in relation to provision of services, facilities or advantage for a subscription or any other amount.
Section 65(25a) "clubs or association " defined as follows:
"Club or association means any person or body of persons providing services, facilities or advantages, primarily to its members for a subscription or any other amount, to its members, but does not include –
(i) any body established or constituted by or any other law for the time being force.
Explanation to section 65, which was inserted by the Finance Act, of 2006, reads as follows:
"For the purpose of this section, taxable service includes any taxable services provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration".
Position of law in pre-negative list regime:
– Even though the club is defined as any person or body of persons, it excludes any body established or constituted by or any other law for the time being in force.
– Thus, the companies and co-operative societies which are registered under the respective acts, can certainly considered as body constituted under those acts.
– The explanation (to section 65) is defined in same terms as Article 366(29-A)(e) of the constitution of India, Hence the expression, "body of persons" will not include an incorporated company, nor will it include any other form of incorporation including an incorporated co-operative society.
Accordingly, the members clubs are not subject to service tax in respect to services provided to its members.
B) Post-negative list provisions
– Section 65 and 65A were made inapplicable and new section 65B were introduced.
Charging section 66B (on or after Finance Act 2012)
There shall be levied the tax (referred to as "the service tax") at the rate of 14% of the value of all services other than those service specified in the negative list [Section 66D], provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.
Section 65B(44) "Service" was defined as follows, –
"Service" means any activity carried out by a person for another for consideration and includes a declared services but shall not include –
(a) An activity which constitutes merely-
(i) A transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or
(ii) Such transfer, delivery, or supply of any goods, which is deemed to be sale within the meaning of clause (29A) of Article 366 of the Constitution; or
(iii) A transaction in money or actionable claim.
Explanation 3: For the purpose of this chapter –
(a) an unincorporated association or body of persons, as the case may be, and a member thereof shall be treated as distinct persons.
(b) —
Section 65B(37) "Person" includes, –
(i) an Individual
(vii) an association of persons or body of individuals whether incorporated or not.
Comparison of pre-negative list and post-negative list
– Earlier the term "Service" was not defined, but now defined.
– Earlier each "Individual Service" on which tax was levied was defined (taxable service). Now negative list has been defined.
Position of law in negative list tax regime [Decision and rationale of the Decision]
– What has been stated in the present judgement so far as sales tax is concerned applies on all fours to service tax [rendition of service pre- supposes two persons; for consideration; one cannot sale to same person]
– Even though the term "Person" has been widely defined under section 65B(37), explanation 3 to Section 65B(44), instead of using the expression "person" or the expression "an association of persons or bodies of Individuals, whether incorporated or not", uses the expression "a body of person" when used together with the term unincorporated association.
– Hence, as explained in pre-negative tax regime, the body of person does not refer to an incorporated company or an incorporated co-operative society; as the same expression included in explanation 3, it may be assumed that the legislature has continued with the pre-2012 scheme of not taxing member's club when they are in the incorporated form.
D) Comparable provisions under the Income-tax Act, 1961
(applicable to mutual association)
1.1 Charging section [Section 4]
(1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions (including provisions for the levy of additional income-tax) of, this Act in respect of the total income of the previous year of every person.
1.2 Definition of Income
Section 2(24) Income includes –
(i) profits and gains
(v) any sum chargeable to income-tax under clauses (ii) and [1](iii) of section 28 or section 41 or section 59 ;
(vii) the profits and gains of any business of insurance carried on by a mutual insurance company or by a co-operative society, computed in accordance with section 44 or any surplus taken to be such profits and gains by virtue of provisions contained in the First Schedule ;
(viia) the profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members; ——–
1.3 Definition of Person
Section 2(31) "Person" includes—
(i) an individual,
(iii) a company,
(v) an association of persons or a body of individuals, whether incorporated or not,
[2] Explanation.—For the purposes of this clause, an association of persons or a body of individuals or a local authority or an artificial juridical person shall be deemed to be a person, whether or not such person or body or authority or juridical person was formed or established or incorporated with the object of deriving income, profits or gains.
1.4 Decisions in the context of mutuality under Income-tax Act
In Chelmsford Club (109 Taxman 215) the Supreme Court perused the definition of income under section 2(24) and concluded that the Act recognises the principle of mutuality and excludes all businesses involving such principle from its purview, except that of profits and gains of mutual insurance companies mentioned in clause (vii) of that section.
In Income Tax Officer, Mumbai vs. Venkatesh Premises co-operative Society Limited (2018) 15 SCC 37, it was held that:
"14. The doctrine of mutuality, based on common law principles, is premised on the theory that a person cannot make a profit from himself. An amount received from oneself, therefore, cannot be regarded as income and taxable. Section 2(24) of the Income Tax Act defines taxable income. The income of a cooperative society from business is taxable under Section 2(24)(vii) and will stand excluded from the principle of mutuality."
D) Relevant provisions of Central Goods and Service tax Act
1. Charging section [Section 9]
There shall be levied a tax called the CGST on all intra-state supplies of goods or services or both, on the value determined under section 15 and at such rates, but not exceeding 20% as may be notified by the Government on the recommendation of council and collected in such manner as may be prescribed and shall be paid by the taxable person.
2. Scope of supply [Section 7]
(1) For the purposes of this Act, the expression 'supply' includes –
(a) All forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
(b) The activities specified in schedule I, made or agreed to be made without a consideration.
(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section(1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.
Schedule II
[Activities or transactions to be treated as supply of goods or supply of services]
7. Supply of goods –
The following shall be treated as supply of goods, namely:-
Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment, or other valuable consideration.
3. Section 2(17) "business includes –
(a) —
(e) Provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to the members.
4. Section 2(31) "Consideration" in relation to supply of goods or services or both includes –
(a) any payment or to be made, whether in money of otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or any other person but shall not include any subsidy given by the Central Government or a state Government.
5. Section 2(84) "person" includes:
(a) an Individual;
(f) an association of persons or body of individuals, whether incorporated or not, in India or outside India.
6. It is pertinent to note the following points based on above provisions:
a) The subject matter of levy is supply (not sales though supply includes sales as per the definition of supply).
b) In addition to any of forms of supply provided in section 7, the following ingredients shall also be present:
(i) Two persons
(ii) Consideration [unless fall under sub-clause (b) to section 7(1)]
(iii) Furtherance of business
c) Similar to post negative list regime, CGST Act, has defined the term "Person", which includes association of person or body of individuals whether incorporated or not.
E) Taxability under GST regime:
a) Arguments in favour of member's club
The decision of the larger bench of Supreme Court shall equally be applicable to GST context. The larger bench dealt both tax on sales of goods and services tax. GST is the combination of both and accordingly, the legal principles set out by the larger bench shall form part of binding precedent on the taxability of member clubs.
One may compare the GST provisions with post negative service tax regime. The term "Person" has defined under post negative service tax regime, which includes association of persons or body of individuals whether incorporated or not. The similar definition of person is also present in GST regime. The expression provided in item 7 of Schedule II to CGST Act has similar expression provided in explanation 3 to Section 65B(44). Accordingly, a view can be taken that the body of person does not includes Company (registered under Companies Act) or Society (registered under Societies Registration Act, 1860.
One may also take support of decisions of supreme court rendered in the context of Income-tax Act, 1961. The deeming provisions are to be interpreted very strictly. Unless there is an express inclusion in the definition of supply in relation to the supply of goods/ services of clubs to its members (similar to the inclusion definition of income provided in sub-clause (vii)/ (v) in section 2(24) of the Income-tax Act). GST shall not be applicable on supply of goods/ services provided by clubs to its members.
b) Arguments against the member's club
The larger bench decision is mainly based on the interpretation of Article 366(29-A) which defines the Tax on sale of goods. Now under the GST regime the relevance of Article 366(29-A) of the Indian Constitution, is limited, due to the following reasons:
(i) Opening phrase of Article 366 starts with following expression, "unless the context otherwise requires". The rationale behind the insertion of Article 366(29-A) was that there were certain transactions which were not normally covered under the definition of sale (eg., Hire purchase) and further in certain kind of transactions both goods and services were involved (eg., works contract) , hence there was a need to define tax on sale of goods to provide jurisdiction to State legislature to tax the same in case of intra-state transaction in pre-GST regime (Accordingly, the Parliament does not have power to tax those transactions by virtue of residual power). It is relevant to note here that earlier laws (laws relating to tax on sale of goods and service tax) were made based on power vested under Article 246 read with Schedule VII to the Constitution.
(ii) Now, Article 246A provides equal rights both to the Parliament and State Legislature to tax on sale of goods and services in respect to intra-state transaction. Article 246A overrides Article 246.
(iii) Further under pre-GST regime, the subject matter of tax is supply (not sale even though the term supply includes sale).
Hence, the interpretation based on Article 366(29-A) may not completely applicable in GST context.
To question the constitutional validity of GST provisions (relating to the members club) either there should be short of power of the legislature provided by the constitution or the same should infringe/ violate Part III of Indian Constitution. Under the GST context, there is an adequate power provided in Article 246A and unless one shows any of the provisions relating to the fundamental rights has been violated/ infringed, the provisions contained in GST Act would survive.
The GST regime has adequate provisions to tax member's club. In order to constitute supply, there should be two persons, consideration to be passed from one person to another person (unless the activities covered under schedule I) and the activities shall be in the course of furtherance of business.
a) The term "Person" defined under section 2(84) of CGST Act, includes – (i) an Individual; and (ii) an association of persons or body of Individuals, whether incorporated or not.
(the supreme court also in the above decision, accepted the contention that the member's club would fall under the category of association of persons or body of individuals whether incorporated or not).
b) Since the Individuals and the club are considered as two different persons, hence, the payment made by the members to the club for provision of goods/ service would form part of consideration.
c) The term business has been defined under Section 2(17) of CGST Act, which includes provision of club (for a subscription or any other consideration) of the facilities or benefits to the members.
Since all the ingredients provided under the definition of supply are satisfied, the same would be taxable under GST regime.
Item 7 provided in Schedule II under GST regime, may not act as impediment to tax. The reason being sub-section (1A) of Section 7 read with Schedule II, deals with classification of goods or services. It may not be read for chargeability of GST on the transactions between club and the members.
Further, it is the rule of interpretation that explanation (given in the section) extends the application of main section and proviso restricts the application of main section. In this context one may note that in post-negative list regime the explanation has the expression "for the purpose of this chapter" [Explanation 3 to Section 65B in post-negative list regime] that may be the reason that Apex Court has restricted the application of definition provided in the main part of the section.
The interpretation provided in the context of Income-tax Act, may not wholly applicable in GST context for the following reasons:
a) The subject matter of tax under Income-tax Act, is Income. Hence, there is necessity to carry on business/ have profit motive to tax under Income-tax regime. Unlike GST, the term business is not elaborately defined in income-tax Act [Section 2(13) of the Income-tax Act, 1961] to include provision by a club/ association/ society, or any such body (for a subscription or any other consideration) of the facilities or benefits to the members.
b) Most of the decisions rendered in the context of clubs are based on the law prevalent before insertion of Explanation to the definition of Person under section 2(31) of the Income-tax Act.
c) One may also interpret the ruling of Chelmsford club, by giving the meaning, the Income-tax Act excludes from the purview of tax (which are not considered as income due to mutuality principle) by including certain items [even though it is not an income as per mutuality principle similar to sub-clause (vii)], in the definition of income 2(24). In the GST context there is no such type of inclusion under the definition of Supply and accordingly it can be interpreted that all forms of supply (even though the same may not be sale as per principle of mutuality) would subject to tax.
It may not be easy to conclude GST is not applicable to members clubs based on the Apex Court Larger bench decision. One must understand the background and take the position based on the facts and circumstances of each case.
For any clarification, readers can be reached to the author at casathish.chandran@gmail.com.
[1] [(Section 28(iii) income derived by a trade, professional or similar association from specific services performed for its members]
[2] Explanation was inserted by the Finance Act, 2002.
Tags: goods and services tax, GST
Name: Sathish C
Qualification: CA in Practice
Company: Sathish Chandran and Associates
Location: Hosur, Tamilnadu, Tamil Nadu, IN
Member Since: 16 Sep 2020 | Total Posts: 1
Sudip Kumar Lahiri says:
Excellent Analysis of the case. Good reading material
Sathish.C says:
Notice: It seems you have Javascript disabled in your Browser. In order to submit a comment to this post, please write this code along with your comment: e012a917c9e90bdb95bf0accae79a864


Whether you need basic cleaning or something more in-depth, Untouched Corners is the company for you. Our friendly and professional technicians will provide stellar service and get your area looking brand new. We can provide all the supplies and man power necessary to accomplish the job, so give us a call today for a free consultation.


text:
Something more matchmaking
Growing up poor essays
Handwriting analysis doodle test
Home homework help spanish What has been the impact of the civil rights movement on crime and criminal justice
What has been the impact of the civil rights movement on crime and criminal justice
After a night of drinking, you and a friend decide to drive home. You allow your drunk friend to drive and en route he hits a pole and the car rolls three times. Miraculously, you both are in decent condition and do not have any broken bones.
Usually, information about court proceedings is mailed to the victim. Some states have an automated victim notification system that automatically calls or e-mails the victim with updates on the status of the offender, while others require the victim to telephone the authorities to receive such updates.
Right to Protection In many states, victims have the right to protection from threats, intimidation, or retaliation during criminal proceedings. Depending on the jurisdiction, victims may receive the following types of protection: Right to Apply for Compensation All states provide crime victim compensation to reimburse victims of violent crime for some of the out-of-pocket expenses that resulted from the crime.
All states have a cap on the total compensation award for each crime, and not all crime-related expenses are covered. To be eligible for compensation, victims must submit an application, usually within a certain period of time, and show that the losses they are claiming occurred through no fault of their own.
Christopher Bollyn
Some types of losses that are usually covered include: Right to Restitution from the Offender In many states, victims of crime have the right to restitutionwhich means the offender must pay to repair some of the damage that resulted from the crime.
The purpose of this right is to hold offenders directly responsible to victims for the financial harm they caused. The court orders the offender to pay a specific amount of restitution either in a lump sum or a series of payments.
Some types of losses covered by restitution include: In most states, authorities must return such property to the victim when it is no longer needed.
To speed up the return of property, some states allow law enforcement to use photographs of the item, rather than the item itself, as evidence. The prompt return of personal property reduces inconvenience to victims and helps restore their sense of security.
Other states have laws that permit victims to assert their rights in court. Resources A useful information source is VictimLawa comprehensive online database on state laws affecting victims.Throughout the Fall of and into early , SNCC and COFO organizers and volunteers continue to work with dedicated local activists to provide a Freedom Movement presence in Issaquena County.
Criminal justice policies developed in the U.S.
over the past three decades resulted in mass arrest and incarceration that has fallen disproportionately on communities of color, and the increase of collateral consequences- which disqualify people from jobs, housing and social services because of a criminal records – make it very difficult for people with criminal records, who are most often indigent and .
C. Race, Crime, and Punishment Just as conscious and unconscious racial notions helped define the drug problem, they have also helped shape political and policy responses to that problem.
Incarceration in the United States is one of the main forms of punishment and rehabilitation for the commission of felony and other ashio-midori.com United States has the largest prison population in the world, and the highest per-capita incarceration rate.
Similar to what Elizabeth said in her post entitled "The Long Civil Rights Movement," racial inequality is still present and now reside in areas such as law and criminal justice.
Although the laws are no longer as explicit as those during the Civil Rights Movement, there . BOOK III. BEFORE speaking of the different forms of government, let us try to fix the exact sense of the word, which has not yet been very clearly explained.. 1. GOVERNMENT IN GENERAL.
I WARN the reader that this chapter requires careful reading, and that I am unable to make myself clear to those who refuse to be attentive.
Every free action is produced by the concurrence of two causes; one.
Individual project task list
Marketing is everything regis mckenna
Business plan for a lemonade stand
Writing articles for websites for money
An overview of pharmacy
Nt2580 project part 2
Traffic in the cities
Exeter e-thesis
Anthropology sample ethnography
India business report bbc 2015 premiers
Race, Drugs, and Law Enforcement in the United States | Human Rights Watch

redpajama_set_name: RedPajamaCommonCrawl


I'm not sure, if I'm right, but you can't see the Devices window? If this is a problem, you have to choose View->Toolbars->Devices.
Well the only possible reason is there is no output device then. Try Settings->Add device. It would be great, if you could send us picture of your Fiesta! 2 software running, so we could see, where's the problem.


Live departures from LFT, flight status information for Lafayette Regional Airport Lafayette flight delay status for Lafayette.
Departure times are given in local time. The time zone in Lafayette is GMT -6:00.


text:
Home UT Southwestern Images, 1943-Present "Topping Off" ceremony for William P. Clements, Jr. University Hospital
"Topping Off" ceremony for William P. Clements, Jr. University Hospital
Title "Topping Off" ceremony for William P. Clements, Jr. University Hospital
Description Construction of UT Southwestern's new 460-bed William P. Clements, Jr. University Hospital began in 2011. On December 11, 2012, a "Topping Off" ceremony was held to signal that the building had reached its full height. In accordance with the "Topping Off" tradition, an evergreen tree—symbolizing growth and good luck—was raised to the top of the building. The new hospital is named after a former governor of Texas, and is located on a 32-acre site on Harry Hines Blvd. between Record Crossing and Mockingbird Lane. The hospital opened in December 2014.
Creator Gresham, David
Subject (MeSH) Facility Design and Construction
Hospitals, Teaching
Physical Dimensions origin--digital
Item Identifier dtn_00060


The award winning Qashqai has been celebrated across the automotive world for its impact on the automotive market. Winner of the Auto Express 'Car of the Past' 30 years Award, the Qashqai was recognised as creating the brand new Crossover segment, melding the practical features of an SUV with running costs of a hatchback.
The Qashqai maintains its position as the most successful car in Nissan's history in Europe selling over 3 million cars since its launch in 2008.
The Qashqai is more stylish and vibrant in its new livery which include redefining the alloy wheels, front grill and headlights.
Features a striking LED daytime running light signature, housed within a new headlight design.
Infused with character, three new designs of alloy wheels are available - including a stunning 19" version.
The new Qashqai exhibits fine detail in the new instrument panel, the leather gear lever and the superior quality finishing materials throughout.
Enjoy the feel of the sporty, yet premium new D-shaped steering wheel.
Enjoy the comfort of the new Qashqai's sumptuous monoform design seats finished in high quality Nappa leather and soft 3D quilting finish.
Stars or sun, experience outside views through the panoramic glass roof with its electrically operated one touch shade at your fingertips.
Keep up to date with your music, news and social media needs by connecting your Smartphone to the Qashqai's latest connectivity system.
The New Qashqai will warn you if there is a vehicle in your blind spot.
The New Qashqai senses when the light is fading and also offers you the security of an adaptive headlight system which adjusts the angle of your headlights as you steer around a bend.
The Intelligent Around View Monitor will warn you if something is moving around your Qashqai.
With four cameras, the Nissan Qashqai provides a 360º bird's-eye view of your vehicle. There is the option for selecting a split screen close up for the front, rear and side of the car.


How our development process look like?
In most cases our customers would like to know how recruitments are established. As a team of developers the most important things for us is to get as much information about our customers needs as we can. From customers point of view the best approach is to describe needs, workflow and desired outcome. These three things are essential for us to better understand the big picture. It is really helpful when we're facing the questions like: How long does it take to do that, how much would it cost. Mautic Developers main idea is to build our customer success with solutions we provide. To be able to do that Mautic Developers team need to have as much information as possible about customers quote.
We will estimate your project and get back to you with more info about timing and costs. We're working in time and material model with $45/h rate or depending on customer's needs we can estimate a fixed price.
Once Mautic Developers take the order, we will report to you weekly progress of the work.
When your solution is out on production we will maintain our code for 60 days after deployment with no extra fees.
Hello World, we are Mautic developers.


This boho-inspired cotton block printed rug has a smooth finish with subtle fringe edge. Artisans use etched wood blocks to stamp patterns onto the surface of the rug. Made by artisans in India, this rug is available from us at a remarkably affordable price. This rug will fill any room with color and style.


Most of you have seen yucca plants shoot up these huge towering blossoms but the two on Coyote are really quite exceptional right now. They're HUGE!!
Another one is just starting. They grow extremely fast.
On a more peaceful note, we enjoy watching the wildlife as we tour the resort each morning.
Other than it being quite toasty warm in the afternoons, I have no other news for you.


If a tooth has been knocked out of the mouth, it is essential to see your Highland Park St. Paul General Dentist immediately since tissues, nerves and blood vessels can become damaged. If the tooth can be placed back into its socket within an hour, there is a chance the tissues will grow to support the tooth once again. Contact your dentist immediately.
DO NOT touch the root of the tooth. Pick it up carefully by the crown and rinse under warm water.
Place the tooth back in the socket if possible.
If you cannot place the tooth, put it into a cup of milk, saliva, or water as a last resort. It is important to keep the tooth from drying out.
The dentist will try to replace the tooth in its natural socket but if the root structure of the tooth is seriously damaged, root canal therapy may be necessary.
Once you've lost a filling the affected tooth may become highly sensitive to temperature changes and pressure. When a crown comes out make a dental appointment as soon as possible. Keep the crown in a cool, safe place so your Highland Park St. Paul General Dentist can try to reinsert it. If the dentist is not immediately available you can follow these temporary steps.
Clean the crown and reattach with dental cement. This can be purchased at the local pharmacy. DO NOT use any type of regular glue!
If you've lost a filling smear the top of the tooth with dental cement to alleviate discomfort.
Your dental health is important, and prompt treatment for emergencies often means the difference between saving and losing a tooth. If you are in pain or suspect you have a dental emergency, please contact us as soon as possible.


Hi, I'm Nikolas Samios, co-founder and Managing Partner of COOPERATIVA Venture Group.
We cover 360° of the venture capital life cycle: direct, indirect and LP investments in startups and VC funds, support in startup fundraising and exit efforts, venture-centric family office services and the inception and operation of VC funds in cooperation with leading sector experts.
The first VC fund on our platform is PropTech1 Ventures, which is focused on startups that digitize, optimize, or disrupt the real estate industry.
I'm a big believer in the importance of a level playing field in the startup ecosystem. In order to foster this, I provide founders and investors with detailed insights into the structuring of venture financing rounds in my series of lectures titled Venture Capital Master Class, regularly publish specialist articles in cooperation with Gründerszene and other media outlets, and have also written an entire book on the craft, art & philosophy of the "fair deal" titled DEALTERMS.VC together with Anja Rath.
I have been enjoying working with Anja Arnold, Nikolas Samios and their team for more than 10 years now across multiple ventures. They are always spot-on, understand the entre-preneur's view and share all ups and downs. Whoever needs pragmatic, loyal and efficient help in founding, funding and growing startup companies should better give them a ring first.


Enjoy as a delicious breakfast, fun picnic side dish or refreshing dessert.
Melt butter in a large sauce pan. Add fruit and sauté, stirring until fruit begins to soften. Add Sparkling Cider and chicken stock. Bring to a boil, reduce heat and simmer until apples are soft. Remove from heat. Add Pie In A Jar. Puree mixture with immersion blender or pour, in batches, into blender and process until smooth. Add additional sparkling cider if necessary to achieve desired consistency. Chill until ready to serve. Spoon into small bowls and garnish with dollop of whipped cream and mint leave.


text:
The American Partnership
News & Commentary on American Federalism, Intergovernmental Relations and State Politics
J. Wesley Leckrone: Teaching and Research
Cities of the Commonwealth Project
Federalism Links
February 3, 2011 by The American Partnership
Anti-Washington Resolutions from States are Nothing New
States are feeling emboldened in light of the 2010 elections. Increased amounts of Republicans, particularly Tea Party backed victors, believe they have a mandate to oppose the Obama administration. Part of this is a belief that the president and the Democratic 111th Congress were too activist in their policy making. The other part is an underlying trend of states pushing back against what they believe are federal encroachments of state autonomy.
States are engaging in debate on a broad range of issues that can affect federalism, such as a "repeal" amendment, repeal of the 17th Amendment, and repeal or non-implementation of the Patient Protection and Affordable Care Act. Some states are addressing numerous federalism issues simultaneously. For example, Blogger Craig McDermott has started a catalogue of all the anti-Washington resolutions debated in Arizona. An industrious person in Virginia could probably do the same for that state. Virginia Delegates Mark Keam and Ken Plum tweeted and editorialized about the utility of such resolutions while they were being debated.
Once passed these resolutions or constitutional amendments are forwarded to Washington. Known as memorials to Congress, the practice has predated the founding of the Republic. The memorials are not binding on a state's delegation, but they do provide some sense of the attitudes of states toward federal policy action.
Federalism Issues in Memorials
The 112th Congress is not unique in attracting memorials from states on federalism issues. I recently collaborated on a research project with Justin Gollob of Mesa State College that analyzed the content of memorials to Congress from 1987-2006. Most of the memorials addressed an intergovernmental issue. However, we isolated memorials that addressed the general topic of state-federal relations in the American system.
Not surprisingly, most of the memorials dealt with issues of unfunded mandates, federal preemption of states and generalized appeals to state autonomy under the 10th Amendment. The following two excerpts from Memorials were representative of the resolutions:
"Resolved by the Senate of the State of Kansas, That the Senate urges the United States Congress not to enact any laws or authorize the adoption of rules and regulations which would impose mandates upon states and local units of government therein without providing full funding for such mandates…."
"Resolved by the House of Delegates, the Senate concurring, That the Congress of the United States be hereby requested to pay greater heed to the clear restrictions placed by the 10th Amendment to the Constitution on the powers of the federal government…."
Recurring Federalism Issues (1987-2006)
Memorials that appealed to the spirit of the 10th Amendment often called for a Federalism Summit that gained traction during the mid-1990s. During this period several states also attempted to change to Constitution to allow states to initiate Constitutional amendments, thereby bypassing Congress. The ostensible purpose of this change would be to create a new federalism amendment to protect states from what they believed were encroachments of their power. Interestingly, there were few calls for increased federal transfers to states. Consequently, block grants and a return to federal revenue sharing were not popular topics of Memorials.
As the table below indicates, these federalism memorials appear to come in waves. The mid 1990s were a period where state criticism of the federal government reached a critical mass.
Federalism Memorials by Session of Congress (1987-2006)
State officials shared a bipartisan sense of displeasure with the federal government during the 1990s. It remains to be seen whether the current wave of anti-Washington resolutions also crosses party lines or only comes from states with insurgent Tea Party movements in their state legislatures.
For more on the research please see our article in State and Local Government Review. For more on the methodology please see the Policy Agendas Project and the Pennsylvania Policy Database Project at Temple University.
This entry was posted in American Federalism in Action, Views from the States and tagged 10th amendment, anti-Washington, Arizona legislature, federalism, intergovernmental relations, memorials to Congress, repeal amendment, Tea Party, Virginia legislature. Bookmark the permalink.
← The 112 Congress, Federalism and Transportation Policy
Some Wisdom on Federal-State Relations →


text:
package rope

// debug enables debug output.
const debug = true

// MarkGoStringedRope is a flag that, when enabled, prepends "/*Rope*/ " to the
// result of Rope.GoString(). This can be useful when debugging code using
// interface{} values, where Ropes and strings can coexist.
//
// This should only ever be changed from init() functions, to ensure there are
// no data races.
var MarkGoStringedRope = true

redpajama_set_name: RedPajamaGithub


Shelby Gibson, Clarksville High: Gibson batted .571 with two singles and two doubles in two softball games last week. She also finished with two RBI and two runs scored.
Gabi Nicholson, Clarksville Academy: Nicholson hit two home runs and knocked in a triple in two wins for Clarksville Academy softball last week.
Calandra Henry, Northeast: Henry reclaimed the top spot among Clarksville area sprinters in last Thursday's seven-team track meet. Henry captured first in the 100-meter dash (12.2 seconds) and first in the 200 (25.6 seconds).
Makayla Hollifield, West Creek: Hollifield captured a pair of first place finishes in last Thursday's track meet at Rossview. She took first in the girls 800-meter runs (2:42.71) and first in the 1,600-meter race (5:56.40).


text:
Ivar Bernhard Vallentin Gustafsson, född 3 september 1890 i Karlskrona, död 24 januari 1977 i Torhamn, Blekinge, var en svensk målare.

Han var son till muraren Emanuel Gustafsson och Ida Karolina Mathilda Andersdotter och från 1924 gift med Margareta Åberg. Efter avslutad skolgång utbildade Gustafsson sig till yrkesmålare och avlade gesällexamen 1910. Han inledde sina konststudier vid Althins målarskola i Stockholm 1916-1917 och var aspirant vid Konsthögskolan 1917-1918 där han på hösten 1918 antogs som elev. På grund av en svår sjukdom tvingades han efter kort tid att avbryta sina studier vid skolan. 1922 reste han på en studieresa till Sydtyskland som kom att forma hans fortsatta konstnärskarriär han återvände dit för ytterligare studier 1936 och passade då även på att studera konst i Danmark dit han återvände för en längre studieperiod 1949-1950. Han medverkade i några kollektivutställningar innan han debuterade med en separatutställning Karlskrona 1924. Bland hans offentliga arbeten märks muralmålningarna i Karlskrona yrkesskola och telegrafverksbyggnaden i Karlskrona. Hans konst består av stilleben, landskap med motiv från blekingska skärgården, Skåne och Danmark, i olja, och stadsbilder med motiv från Karlskrona och Lund, i akvarell. Som porträttör har han målat porträtt av bland annat Ragnar Jändel och Knut Lundmark. Gustafsson är representerad vid Västerås konstmuseum och Karlskrona museum.

Tryckta källor
Svenskt konstnärslexikon del II sid 336, Allhems Förlag, Malmö.
Svenska konstnärer, Biografisk handbok, Väbo förlag, 1987, sid 179,

Konstnärer från Karlskrona
Svenska målare under 1900-talet
Födda 1890
Avlidna 1977
Män

redpajama_set_name: RedPajamaWikipedia


• The group is called Second Chance for a reason, it offers a home for all people seeking second chances.
• People that had committed horrible crimes in the past will be welcomed as long as they are dedicated to changing themselves for the better.
• The mentally ill will be welcomed and actively offered therapy and treatment.
• The physically and developmentally disabled with also be encouraged the join.
• Abused individuals and addicts seeking recovery in a peaceful location will also be welcomed.
• Basically, the group is a home for the outcast, the desperate, and for people who have nowhere else to go, and need help to survive.
• A Director [hp] - The Leader. Can be more than one.
• A Co-Director [hp] - Second in command.
• Advisors [s/hp]: Aids that have shown loyalty and care to residents.
• Representatives [s/hp]: Residents that have shown loyalty and kindness to everyone.
• Aids: Members who actively help Residents with physical, developmental, and mental therapy, and overall just care for the residents.
• Residents: The people that need help and are welcomed with open arms.
The group would have events such as mass therapy events, games, dances, poetry and art competitions, and other peaceful things.
The group would only interact with other peaceful groups, but will accept members from more violent groups that are dedicated to healing and changing themselves.
The group would offer aids to other groups temporarily to provide therapy and care to disabled or otherwise ill members of these groups.
The group would invite peaceful groups to events.
The group raises dogs such as german shepards and golden retrievers as trained therapy animals, and bunnies as emotional support animals.
Also state if there's anything you have to add like your own ideas!
If enough people state their interest, I'll make the guide!
track ++ interested! I'd love to create a character for this group!
Oooo. This sounds cool. I am intrigued.
this is a very interesting idea! support!
I'm happy it has so much interest! I'll put up an activity check to see who's willing to actually rp there some time in January and if enough people agee to be active it could become a backboard!


Dorothy Chaney, age 97, of Aurora, formerly of Giltner, passed away Monday, May 1, 2017, at Memorial Community Care.
A Memorial Services will be held later this summer during the Ruebsamen Family Reunion. Dorothy was buried next to her husband, Roy at Phillips Cemetery on Wednesday, May 3rd during a private family service. Higby-McQuiston Mortuary in Aurora is in charge of arrangements. Condolences may be e-mailed to the family through the mortuary website at www.higbymortuary.com.
Dorothy Marie Chaney, the daughter of Albert and Anna Mathilda (Nodland) Ruebsamen, was born on a farm near Harvard, Nebraska on November 2, 1919 and passed away in Aurora, Nebraska on May 1, 2017, at the age of 97.
She grew up on a farm northwest of Harvard. Dorothy attended a one room school house through the 8th grade and graduated from Harvard High School. She received her teaching degree from Kearney College. Dorothy taught in one room school houses for several years.
On June 14, 1940, she was united in marriage to Roy Douglas Chaney, at Harvard, Nebraska. They farmed in Ohio, and he attended welding school. He worked at a ship yard in Loraine Ohio, and welded for Sun Oil Company. In 1944, the family moved back to Giltner, when Roy served in the U.S. Navy. They had three children: Edwin, Rosalie and Beverly. Roy farmed for several years after returning from the service and then started a trucking company several years later. Dorothy did the bookwork for their trucking company. Roy passed away on September 13, 1998.
Dorothy was a member of the Giltner United Methodist Church and a long time member of the GG Club.
She was preceded in death by her parents; husband; daughter, Rosalie Chaney; sister, Lucille (Kenneth) Dangler and her twin sister, Dorlene (Vernon) Hunt.
Those left to cherish her memory are her son, Edwin (Linda) Chaney of Giltner and daughter, Beverly Chaney of Omaha; two grandchildren; five great-grandchildren and many other relatives and friends.


Even a cursory reading of the thirteenth chapter of the Book of Revelation reveals three distinct foes of Jesus Christ–the dragon, who stands on the shore of the sea and gives the first beast from the sea his power, throne, and authority (vv. 1-2); and yet another beast, which comes out of the earth (v. 11). The function of this second beast (called the "false prophet" in Revelation 16:13) is to entice people to worship the first beast.
The identity of these three figures, along with their overt blasphemy against the most high God means that what is primarily in view is not so much John's interest in contemporary Roman history and politics (a particular emperor), but that John's vision depicts another battle in the on-going war between the two seeds (Christ and the Antichrist), in this case, the godless character of Roman rule and the empire's on-going persecution of Christians.
What is recorded in Revelation 13 reflects the fact that a dramatic turning point in the history of redemption has already taken place with the coming of Jesus Christ. Through our Lord's death and resurrection, the dragon has already been decisively defeated by the Messiah (cf. Colossians 2:15). Although our salvation has been secured through Christ's death upon the cross, and through his resurrection from the dead, the dragon is enraged by his defeat and consequently wages war upon the saints (Revelation 13:7) because he knows his time is short (Revelation 12:12).
The Book of Revelation, therefore, depicts an already defeated foe waging his last desperate efforts in a war he knows he has already lost. In this final attempt to escape his inevitable fate, the dragon now enlists the aid of two beasts to do his bidding, one from the sea (Revelation 13:1-10) and one from the land (Revelation 13:11-18). While the final outcome is never in doubt, the particular circumstances which bring us to the climatic end of redemptive history have long fascinated God's people.
This obvious parody of Christ's resurrection (cf. H. B. Swete, The Apocalypse of St. John, Macmillian, 1907, lxxxiv), coupled with the military prowess and deceptive ways of the beast, gives the dragon exactly what he craves. "Men worshiped the dragon because he had given authority to the beast (v. 4b)." Not only did men worship Satan because of the might of the beast, "they also worshiped the beast." Clearly, then, what is in view is a state (government) which is empowered by Satan, and which claims divine rights and prerogatives for itself. Bauckham is quite correct when he calls this a "deification of power," in which military power (perhaps we could add economic power as well) masks the inevitability of the beast's destruction by Christ and his kingdom (Bauckham, The Climax of Prophecy, 451).
The overtly antichristian nature of this reign of this beast can be seen in what follows. "The beast was given a mouth to utter proud words and blasphemies and to exercise his authority for forty-two months," the forty-two months most likely a reference to the inter-advental age (Beale, The Book of Revelation, 695; Sweet, Revelation, 210-211). Taken from Daniel 7:25b (and from Daniel 12:7), this same period of time appears in the preceding chapters of the Book of Revelation. In Revelation 11:2-3, the Gentiles are said to trample the holy city (the church–i.e., the dwelling place of God in the new covenant–cf. Beale, The Book of Revelation, 570) for forty-two months, and for 1,260 days. This is the same time period in which the two witnesses proclaim the gospel (Revelation 11:3). In Revelation 12:6, John refers to the time of the protection of the woman in the wilderness (the church) as spanning 1,260 days, and then again later as "a time, times, and half a time" (v. 14). As Beale points out, these are all references to the same period of time, indicating that the manifestation of the beast likewise "spans the time from Christ's death and resurrection to the culmination of history"(Beale, The Book of Revelation, 695).
This means that the beast's efforts to oppose the gospel extends from the time of the Neronian persecution into the present, and will continue until the end of the age, when the beast is destroyed by Jesus Christ at his second advent (Revelation 20:10).
In Revelation 13, we read that the beast "opened his mouth to blaspheme God, and to slander his name and his dwelling place and those who live in heaven (v. 6)." This is a vision of a government which not only takes divine rights and prerogatives unto itself (i.e. worship), but this government and its leaders speak great blasphemies against Christ and his kingdom. This can be seen in the fact that the beast wears crowns with blasphemous names, thereby assuming the prerogatives of deity. This imagery is quite significant in helping us to understand the beast's identity. When coupled to the obvious reference to a counterfeit Trinity (the dragon, a the first beast, and a second beast who is the false prophet), what is in view is a satanic parody of the Truine God, as well as a satanic parody of our redemption (the death and burial, the resurrection and the parousia of Christ), when the beast is killed, and then comes back to life to begin its reign of terror all over again (Beale, The Book of Revelation, 687-694; Caird, The Revelation of St. John, 161-166; Sweet, Revelation, 206-209).
John's point is that when empowered by the dragon, the state oversteps its bounds and deifies itself and/or its leader. As Caird puts it, "all political power is the gift of God; but when men deify the state, either directly by a religious cult or indirectly by demanding for it the total loyalty and obedience that is due to God alone, it ceases to be human and becomes bestial" (Caird, The Revelation of St. John, 162). What is in view then is primarily an anti-christian power, centered in the seat of government, using the resources of that government against Christ's church in an effort to thwart the preaching of the gospel.
Yes, how soon we forget. I grew up in LCMS congregations, the parent organization, or synod, of which was founded in this country by German Saxon immigrants who fled oppression from 19th Century Prussia. Among other things the state-sponsored Lutheranism under the Kingdom of Prussia forced confessional Lutherans to attend non-Lutheran baptism and communion as well as embrace religious beliefs influenced by the Rationalism and Unionism movements of the times.
Clearly, this was one instance of a manifestation of the beast and forced conformance to his orders. These days, of course "the church" in Europe is more or less dead, having fallen under the influence of state-mandated religions. I hate to say it, but I'm not sure that we're too far behind that same kind of thing happened in this country, yet mainline Protestants either fail to recognize the times for what they are or dismiss the clear signs as insignificant.
I read Robert Bork's work, "Slouching Toward Gomorrah," when it was first published in the mid-90's and re-read parts of it again recently just to see how accurately it tracks with current events. Interestingly, he placed any hope for the future heavily on the shoulders of Christian fundamentalist groups. While his review of how Modern Liberalism has and continues to ravage Western culture is quite well documented, I'm not convinced of his solutions.
I would completely agree here, but would you make a distinction between the beast and the antichrist? John seems to speak of the antichrist, both in Revelation as one who is thrown alive into the lake of fire and in his epistle as one who is coming, as though he is a literal person. How do you work this out? Thanks.


text:
CORE Scholar
Anti-Racism Book Discussion
Print the page Add to a Calendar using iCal Share page on Facebook Share page on Twitter
Join us on Tuesday, July 21, 2020 at 5:30 p.m. via WebEx for a book discussion on Tayari Jones' award-winning novel, An American Marriage. Dr. Lynette Jones, Professor in the Department of English Language and Literature will provide an introduction for our discussion, moderated by Dr. Sarah Twill, Professor in the Department of Social Work. Copies of An American Marriage are available at the Dunbar Library and local public libraries.
Registration is not required for attendance. For further information about upcoming book discussions and resources on the topic of racism please read our news story, University Libraries Offers Anti-Racism Resources and Book Discussions.
Dr. Lynette Jones
Instruction & Research
Registration has closed.
More events like this...
3640 Colonel Glenn Highway, Dayton, Ohio 45435 | (937) 775-2525
Copyright © | Wright State University Libraries | Accessibility
To use this platform, the system writes one or more cookies in your browser. These cookies are not shared with any third parties. In addition, your IP address and browser information is stored in server logs and used to generate anonymized usage statistics. The Library uses these statistics to gauge the use of library content, and the information is not shared with any third parties.


Get great discount on Nikon Coolpix AW110 Waterproof Point & Shoot Camera | Online India shopping best deals, discount,coupons,Free offers.
Nikon Coolpix AW110 Waterproof Point & Shoot Camera.The product Nikon Coolpix AW110 Waterproof Point & Shoot Camera is from the famous brand Nikon. The product is currently available with the amazing discount from FlipKart.Currently a discount of 5.0% available for this product. Great discount for this product which has the original price of Rs.16950.0 and you get these amazing products for a discounted price of Rs.16100.0. Hurry up. Stock may be limited.


Subacromial pain syndrome is a common cause of shoulder pain for which there is no consensus on effective treatment options.
In patients with subacromial pain syndrome, ultrasound-guided percutaneous electrolysis plus standard therapy and exercise may not bring additional benefits in terms of disability and pressure sensitivity compared with therapy and exercise alone, according to findings published in the Journal of Pain.
Subacromial pain syndrome is a common cause of shoulder pain for which there is no consensus on effective treatment options. Needling therapies, which deliver controlled microtrauma to the involved tissue, have recently garnered interest as potential components of multimodal approaches to the management of subacromial pain syndrome.
In this randomized parallel-group trial (ClinicalTrials.gov identifier: NCT02569281), 50 participants were assigned to receive manual therapy and exercise (n=25; 52% women; mean age, 55.3 years) or therapy and exercise plus ultrasound-guided electrolysis (n=25; 56% women; mean age, 54.9 years). All individuals underwent once-weekly sessions for 5 weeks, with participants in the electrolysis group receiving additional treatment at each visit; all were assessed at baseline, 5 weeks, and 3 and 6 months posttherapy.
The primary endpoint was the Disabilities of the Arm, Shoulder and Hand score. Secondary endpoints included measures of pain (Numerical Pain Rating Scale), function (Shoulder Pain and Disability Index), pressure pain thresholds, and Global Rating of Change scores.
Disability scores and pressure pain thresholds were comparable between groups throughout the follow-up period (P =.051 and P <.001, respectively).
At all follow-up visits, patients in the electrolysis vs exercise/therapy group indicated greater reductions in pain and shoulder function (P <.001 for both), with large effect sizes favoring the electrolysis group for both measures at 3 and 6 months. In addition, a greater number of participants receiving electrolysis indicated successful outcomes at 3 and 6 months (using the Global Rating of Change score; P =.006 and P <.001, respectively).
Study strengths included its prospective nature and the use of blinding, allocation concealment, and intention-to-treat analysis. Study limitations included recruitment from a single center, possibly reducing generalizability, lack of a nonintervention control group, lack of sham electrolysis to evaluate placebo effect, inability to blind therapists to treatment, and use of a single dosage.
"Based on the current results, we could anticipate a clinical benefit of adding [ultrasound]-guided percutaneous electrolysis to manual therapy and exercise for individuals with subacromial pain syndrome," concluded the study authors.


text:
Paavo Matti Väyrynen (n. 2 de septiembre de 1946) es un político veterano finlandés. Es miembro del partido de centro y fue presidente del partido de 1980 a 1990. Väyrynen ha sido miembro del Parlamento de Finlandia de 1970 a 1995, 1999 y de 2007 a 2011. También ha sido Ministro de exteriores de  Finlandia de 1977 a 1982, 1983-1987 y 1991-1993.
Entre 1983 y 1987 fue además Viceprimer ministro de Finlandia. Ha sido candidato en las elecciones presidenciales de Finlandia de 1988, 1994 y lo fue de nuevo en las del 2012, quedando en tercer lugar.

Referencias

Ministros de Relaciones Exteriores de Finlandia
Vice primeros ministros de Finlandia
Políticos del Partido del Centro
Caballeros grandes cruces de la Orden de Isabel la Católica
Luteranos de Finlandia
Políticos protestantes


text:
Melbourne Cruise Port
Melbourne Shore Excursion Reviews
OverviewReviewsThings to Do
Food and Drink in Melbourne
Don't Miss in Melbourne
Find Things to Do in Melbourne on Viator
Puffing Billy Train
Kangaroos & Koalas
Healesville Sanctuary
Dandenong Ranges
Sovereign Hill
Dining is an adventure in Melbourne, with restaurants as diverse as its population and mix of cultures.
Chinatown, in the city centre, has many Asian restaurants while the suburb of Richmond is known for Vietnamese dining. Carlton is called 'Little Italy', Fitzroy is home to Spanish dishes and Brunswick is known for its for Lebanese cuisine.
Book well ahead for award-winning restaurants, queue up for iconic cheap eats, explore famous eat streets or find the city's best food trucks. Wander down some of the city's most well-known laneways including Flinders Lane and you'll find fabulous dining. Pick up picnic supplies at the Queen Vic, Prahran and South Melbourne markets. Aisles of fresh produce, deli goods, organic wines, freshly brewed coffee and great baked treats star. Tipping is not customary in Australia, and is at your discretion -- at top restaurants, where the food and service is world-class, many locals leave a tip of about 10 per cent; again it's at your discretion.
Hopetoun Tea Rooms, located in the Block Arcade off Collins Street (No. 280-282), Hopetoun Tea Rooms is an ever-popular, old-fashioned and legendary cafe that dates to 1892. It offers a sirloin beef sandwich with beetroot, crab salad and wonderful cakes at reasonable prices. (282 Collins Street; 03 9650 2777; open Monday to Saturday, 8 a.m. to 5 p.m., Sundays 9 a.m. to 5 p.m.)
Royal Botanic Gardens Melbourne has an indoor-outdoor restaurant called The Terrace overlooking an ornamental lake. It's a picturesque setting for lunch with a cafe menu of gourmet sandwiches, baguettes and pies, plus an English-style afternoon tea. (It's on the corner of Alexandra Avenue & Anderson Street South Yarra; 03 9820 9590; open May to September 9.45 a.m. to 4 p.m.; October to April 9 a.m. to 5 p.m.)
Tea Room, located on Level 1 of the National Gallery of Victoria, offers a view of the atrium, as well as a light meal. Menu items include smoked salmon, creme fraiche, red onions and caper sandwiches; tartine of marinated beef and mozzarella; and afternoon tea, cake, scones, savouries and sandwiches. (180 St Kilda Road, Southbank; 03 8620 2431; open daily, 10 a.m. to 5 p.m.)
Federation Square is the indoor-outdoor Grand Central, the city's premier gathering spot. Geometrically designed buildings housing art galleries, cinemas, shops and cafes surround a large open area used for concerts, outdoor films, sitting, strolling and people-watching.
You will get free access to the Ian Potter Centre: National Gallery of Victoria, except for special exhibitions. The museum has a wonderfully eclectic, three-level interior design, with each room varied in shape and colour. It houses the largest collection of Australian art, including Aboriginal and Torres Strait Islander art on canvas and bark; intriguing sculptures made from wood and found objects such as metal and barbed wire; and Australian colonial art, landscapes and impressionist works. (Federation Square; 03 8620-2222; open daily, 10 a.m. to 5 p.m.)
The National Gallery of Victoria International is located just south of the Yarra River and is accessed by the Princes Bridge and St. Kilda Road. Admission is free to the general collection, which includes works by major European artists. Special exhibitions require a fee. (180 St. Kilda Road; 03 8620 2222; open daily, 10 a.m. to 5 p.m.)
The Arts Centre Melbourne is home to The Australian Ballet, Melbourne Symphony Orchestra, Melbourne Theatre Company andOpera Australia. Art exhibitions are also held here. (100 St. Kilda Road; 1300 182 183; open daily 10 a.m. to 5 p.m. and for performances.)
The State Library of Victoria established in 1854, houses two million books, and its handsome reading room (viewed best from Levels 5 & 6) was modelled after London's original British Museum Library Reading Room. The central dome provides galleries for two permanent exhibitions: The Changing Face of Victoria (covering more than 200 years with historic artefacts, photos, drawings, maps and a video) and Mirror of the World (books and ideas, an exhibition from the library's valuable rare book collection). Admission is free; Internet use is also free. (328 Swanston Street; 03 8664 7000; open Monday to Thursday, 10 a.m. to 9 p.m., Friday to Sunday, 10 a.m. to 6 p.m.)
St. Paul's Cathedral is English Gothic Revival in style with an interior of decorative mosaics, floor tiles and wood carvings. A choir sings at 5:10 p.m. every Tuesday through Friday and at Sunday services. The 98-metre church spire can also be climbed. On the opposite corner is the imposing mustard-yellow facade of Flinders Street Railway Station, with its long arcades stretching along Flinders Street and St. Kilda Road. (Corner of Flinders and Swanston streets; open Monday to Friday, 8 a.m. to 6 p.m.; Saturday 9 a.m. to 4 p.m.; Sunday 7.:30 a.m. to 7.30 p.m.)
For a view of the city, Eureka Skydeck 88 affords the highest public view in the Southern Hemisphere -- 360 degrees and 284 metres up. For a truly scary experience, a glass cube called The Edge supports 12 fearless souls out beyond the building's top edge with views in all directions, including straight down. There is a charge for The Edge; check eurekaskydeck.com.au for details. (7 Riverside Quay, Southbank; 03 9693 8888; open 10 am to 10 p.m. daily)
Queen Victoria Market is located a few blocks to the north end of the city's main street grid; it is one of the largest pavilion-style markets of any major city in the world and replete with Australia's bountiful foods, arranged in rows and rows of stalls, plus delis, quick eateries and clothing stalls. People from the city centre and the suburbs go there on a regular basis to shop for some of the world's finest produce. Cafes surrounding the market pavilion add to the liveliness and diversity of offerings. (Queen Street, off Elizabeth Street; open Tuesday, Thursday and Friday, 6 a.m. to 3 p.m., Saturday from 6 a.m. to 4 p.m., and Sunday from 9 a.m. to 4 p.m.)
The Royal Botanic Gardens Melbourne founded in 1846, comprise 40 undulating hectares with 50,000 plant specimens from all over the world. Highly varied sections of the gardens include the rainforest, fern gully, camellia garden and ponds with geese, ducks and swans. It's free and may be accessed by walking about a mile via Princes Bridge and then along the Yarra River or from St. Kilda Road just south of the National Gallery of Victoria International. The area along the Yarra River has free barbecue setups and picnic tables, and the botanical garden has two attractive indoor-outdoor cafes. (Birdwood Avenue, South Yarra; open daily, 7.30 a.m. and 6.30 p.m.)
The Docklands is a contemporary commercial, residential, sports, marina, hotel and restaurant hub in the old industrial port area. It's also home to the Melbourne Star Observation Wheel offering panoramic views over the city and beyond. You can reach the Docklands via the free City Circle tram or river cruises.
St. Kilda is a quirky seaside suburb with many restaurants and pastry shops, especially along lively Acland Street, plus an attractive esplanade, good beach, long pier with an arts and crafts fair on Sundays, and Luna Park with its old-fashioned amusements, including a rollercoaster. It makes a nice half-day outing. Ride out on tram numbers 3, 12, 16, and 96. For a variety of city views, you can go via one route and come back another way.
Rippon Lea Estate, built by a wealthy merchant in 1868, is a grand suburban mansion set in a an attractive expansive garden with a pond, waterfall, windmill and lookout tower. The house reflects the whims of its last owner, who redecorated some of the rooms in a lavish Hollywood style designed to entertain Melbourne's then-elite social set. The Rippon Lea Estate can be reached by train from Flinders Street in 10 minutes and via tram No. 67 in 20 minutes, followed by a short walk. (192 Hotham Street, Elsternwick; 03 9523 6095; open daily, September to April, 10 a.m. to 5 p.m, May to August, 10 a.m. to 4 p.m; hours for guided mansion tours are 10 a.m. to 3 p.m., subject to guide availability; garden tours run from 11 a.m. to 2 p.m.
Sovereign Hill, near Ballarat, recreates Victoria's gold rush days during the 1850s, when it was the richest alluvial gold mining area in the world. See the tented and mud-and-bark hut living quarters, and watch horses hauling carts and carriages and propelling machinery. The town has candlemakers, confectionaries, blacksmiths, tinsmiths, carriagemakers, wheelwrights and furniture manufacturers. You can pan for gold, explore a mine and spend the night in a lodge overlooking the town. Take a V Line train from Southern Cross station and, 90 minutes later, you'll arrive in Ballarat, itself an architecturally outstanding Victorian city of some 90,000 residents. Catch bus route No. 21 for the short drive to Sovereign Hill and back. Ballarat city bus 9 also provides a transfer. (Bradshaw St, Golden Point; 03 5337 1199; open daily from 10 a.m. to 5 p.m. The Gold Museum's hours are 9:30 a.m. to 5:30 p.m.)


text:
Governor Bullock Announces Major Economic Summit in Montana July 12 – 16
Governor Steve Bullock today announced that more than 500 leaders in government, business, and academia from the northwest United States and western Canada will come together at the 25th Annual Pacific Northwest Economic Region (PNWER) Summit, July 12 – 16 in Big Sky, Montana. This is the...
Tuesday, July 7, 2015/Categories: Former Governors/Tags:
Bullock Encourages Montanans to Provide Public Comment on HELP Act Proposal
Governor Bullock today called for public comments on Montana's plan for the Montana Health and Economic Livelihood Partnership (HELP) Act.
Tuesday, July 7, 2015/Categories: Department of Health and Human Services, Former Governors/Tags: DPHHS, HELP Act
Polson Ratepayers to Save $78k Thanks To SRF Program Changes
Governor Steve Bullock today announced that ratepayers in Polson will save $77,820 thanks to changes he made to the State Revolving Fund (SRF) loan program last year.
Monday, July 6, 2015/Categories: Former Governors/Tags: SRF, Infrastructure
Governor Bullock's Appointments
Governor Steve Bullock today announced the following appointments.
Friday, June 26, 2015/Categories: Former Governors/Tags: appointments
Bullock Statement on Marriage Equality Ruling
Governor Steve Bullock today released the following statement on the U.S. Supreme Court's decision affirming the freedom to marry for same sex couples:
Friday, June 26, 2015/Categories: Former Governors/Tags: marriage equality
Montana's Personal Income Growth Among Best in Nation
Governor Bullock today announced that Montana personal income growth accelerated in the last quarter of 2014 and first quarter of 2015 according the Bureau of Economic Analysis (BEA).
Thursday, June 25, 2015/Categories: Former Governors/Tags:
Bullock Statement on King v. Burwell U.S. Supreme Court Decision
Governor Steve Bullock today released the following statement on the U.S. Supreme Court's decision on the King v. Burwell case on health care tax credits for Montanans getting insurance through the federal exchange
Thursday, June 25, 2015/Categories: Former Governors/Tags: health care
Anaconda Ratepayers to Save More Than $942,000 Thanks To SRF Program Changes
Governor Steve Bullock today announced that ratepayers in Anaconda will save $942,643 thanks to changes he made to the State Revolving Fund (SRF) loan program last year.
Wednesday, June 24, 2015/Categories: Former Governors/Tags: SRF, anaconda
Montana's Unemployment Rate drops to 3.9 Percent
Montana's unemployment rate declined to 3.9 percent in May, down 0.1 percentage points from April. Employment levels in Montana are now over the half million threshold for the first time ever.
Friday, June 19, 2015/Categories: Department of Labor and Industry, Former Governors/Tags: Unemployment Rate
Governor Bullock on Congressional Push to Gut Family Planning Funding: It is Dangerous and Puts the Health and Safety of Montana Women at Risk
Governor Steve Bullock today released the following statement on the U.S. House Appropriations Labor-HHS Subcommittee's budget proposal, which would eliminate Title X family planning funding
Wednesday, June 17, 2015/Categories: Former Governors/Tags: health care, Title X
FirstPrevious77787980818283848586NextLast
appointments Unemployment Rate SRF Main Street Montana Project Infrastructure Grants education mental health EPA health care HELP Act employment DEQ executive order colstrip


Cryptojacking is becoming an alarming trend that seemingly can't currently be addressed. New statistics show that more than 415,000 routers worldwide now mine digital currencies.
Not so long ago, early cryptojacking reports have caused concern. Over 150,000 routers have been affected by crypto mining malware at the time. Sadly, the number of infected machines continues to rise at an alarming rate, reaching more than 415,000. It's seemingly a matter of time until it reaches the 500,000 devices threshold.
As reported previously, MikroTik routers, which are highly susceptible to crypto mining malware, remain a pressing issue. A more worrisome thing about this attack is that it has become a genuine global threat.
Infected machines can be found virtually across the globe. Asia, Europe, the US, as well as Africa are all well-represented. It shows that MikroTik is a successful brand, but not for the right reasons. The number of malware-infected devices is likely to continue to grow, and finding a solution is direly needed now.
Criminals always find ways to steal the privacy-oriented and anonymous altcoin, Monero. The crypto is less traceable and very different from Bitcoin. Moreover, the international mining malware attack no longer focuses on CoinHive solely. A diversified mining software arsenal is now being utilized.
Some of the new tools are CoinImp and Omine. CoinHive is still present, but exploring other options may yield better outcomes in the long run for those planting the malware. Online crime is an ever-evolving industry. Monero is an appealing option for mining as it only requires an internet connection to mine it.
For now, the worldwide cryptojacking threat will seemingly continue to grow. Many infected modems are deployed by ISPs to the clients. Therefore, those people do not know how to update their software. Also, manual updates may not be possible, depending on the ISP. It creates a worrisome scenario that cannot be addressed straightforwardly. MikroTik distributed a patch a couple of months ago. However, at this time, most ISPs do not deploy it.


The hacker group Shadow Brokers has released exploits and hacking tools originally stolen from cyber attack group Equation Group, who is believed to be tied to the United States National Security Agency. These exploits and tools apply to a range of products, most notably including Windows. The released information can help attackers, from script kiddies to advanced hackers, use the tools to exploit security flaws in various environments, such as Windows, Linux machines, Directory and Identity services, firewalls, and routers. Alert Logic® is assessing the threat of these tools to our customer base and will provide detection updates as necessary.
Alert Logic ActiveWatch™ researchers started investigating the released exploits immediately and Alert Logic assessment and detection services were quickly updated. Updates include vulnerability scanning and network-based intrusion detection that provide detection coverage for all of the MS advisories pertinent to the exploits released by Shadow Brokers.
Alert Logic Intelligence and Research teams have identified key components of the Shadow Brokers release that pose a high risk to Alert Logic customers. These areas of high risk and high importance include Windows Server Message Block (SMB), Directory and authentication, and frameworks and C2 management.
ErraticGopher targets Windows SMBv1 on Windows XP and Server 2003. ErraticGopher, with the help of ErraticGopherTouch, probes for vulnerabilities on the targeted system. Typical firewall security should block these tools.
DoublePulsar, with the help of EternalChampion, targets SMBv1 by dropping a C2 payload after successful exploit. DoublePulsar establishes a covert channel for C2 control of the exploited system. Alert Logic has detection logic for the DoublePulsar C2 channel in testing and will have it fully deployed soon to protect customers and inform our Security Operations Center of attempts.
EternalRomance targets Windows SMBv1 by providing remote code execution (RCE) to the tool's operator with a refined user interface. This is applied as a one-and-done tool and would be used against different targets where persistence was not required. Alert Logic is continuing to investigate.
EternalBlue provides operators of Windows SMBv2 exploit capabilities on Windows 7 SP1. Microsoft has indicated that SMBv1 patches work to cover this vulnerability. EternalBlue is also used to drop payloads for covert C2, and Alert Logic is deploying detection logic to customers for this.
EternalSynergy uses a SMBv3 vulnerability to provide RCE that is hard coded against Windows 8 and Server 2012 SP0. Alert Logic is investigating logic for detecting this variant of RCE network exploit attempt.
Typical firewall configurations already block SMB from the Internet. Further, Alert Logic scanning provides notice to customers of exposures to ErraticGopher, EternalRomance, EternalBlue, and EternalSynergy.
ZippyBeer is an exploit against Kerberos services in a Windows Domain Controller. It leverages an authenticated connection via SMB. Because it is written as a Python script, options for detection include intrusion detection systems recognizing network activity in SMB between unusual platform combinations and Windows log-based detection of .py scripts that open the distinctive pattern of connections. Alert Logic is continuing to investigate.
EsteemAudit is a Remote Desktop Protocol (RDP) exploit. EsteemAudit installs an implant for Windows Server 2003 and XP, which exploits SmartCard authentication. Microsoft has indicated that it will not patch this exploit, as it is too old. Alert Logic has detection logic available for anomalous RDP connections, as well as scanning services that alert customers to exposure.
NOTE: Due to the age of the target systems and the relatively high noise from false detection, customers should contact Alert Logic to consider options for detection or blocking.
EskimoRoll is a Kerberos exploit against Active Directory domain controllers on Windows Server 2000, 2003, 2008, and 2008 R2. Microsoft has indicated that this was patched several years ago. Alert Logic is examining telemetry to verify that existing detection logic remains effective.
FuzzBunch is an exploit framework written in Python 2.6. Early research shows that it has inbuilt fingerprinting functions, as well as the ability to load RCE exploits. Alert Logic is focused on investigating both the distinctive inbound network signatures of the inbound functions and the detectable attack behaviors stemming from the patterns the control code make available to operators.
OddJob is an implant builder and C&C server that can deliver exploits for Windows 2000 and later. Alert Logic is focused on investigating both the distinctive inbound network signatures of the implant creation functions and the detectable overt or covert C2 traffic provided by the tool.
EternalChampion, an SMB exploit which works against recent platforms not yet patched.
EnglishmansDentist, a remote exploit against clients running Outlook Web Access and Simple Mail Transfer Protocol designed to inject and trigger a redirection rule to send mail to another person.
EchoWrecker, a remote exploit against Samba 3.0.x running on Linux platforms.
Lastly, Microsoft has confirmed that security patches are available for the known Microsoft exploits and tools released by Shadow Brokers. You can find these patches here.