ACROSS
1 Publicity that's sent round to confuse (3,3) PUT OFF {PU{T O}FF}
4 One holding a sword, blackleg confronting poet (8) SCABBARD {SCAB}{BARD}
10 Fancy Lorraine getting behind France, finally, in the past? (7,2) EARLIER ON {E}{LORRAINE*}
11 Jelly shown in a small photograph (5) ASPIC {A}{S}{PIC}
12 Illegal trading in vehicles (7) TRAFFIC [DD]
13 First to tell funny story about king and revolutionary (7) TROTSKY {T}{ROTS{K}Y*}
14 So don't regret getting different dog (6,6) GORDON SETTER*
21 Reveals bit of scandal gathered by the Parisian solicitor (4,3) LETS OUT {LE}{T{S} OUT}
23 Shot a line after private action that backfired? (3,4) OWN GOAL
24 Stole aboard alien vessel (1-4) E-BOAT {E{-BOA}T}
25 A French composer held in Fleet, ultimately extremely lucky to get free (2,7) AT LIBERTY {A}{T} {L
26 Better money for the most important officials (3,5) TOP BRASS {TOP} {BRASS}
27 Shellfish in Savoy's terrific (6) OYSTER [T]
DOWN
1 Rather charming to look at (6) PRETTY [CD]
2 Danger that must involve sappers (6) THREAT {TH{RE}AT}
3 Goes mad about failure to find sandals (4-5) FLIP-FLOPS {FLIP-{FLOP}S}
6 Vote against party? (5) BEANO {BE}{A}{NO}
7 Suitable model brought in by a new Pope (8) APPOSITE {A}{PPO{SIT}E*}
8 Weed quadrangle in naval establishment (8) DOCKYARD {DOCK}{YARD}
9 Lines written about race, sign of insincerity (9,5) CROCODILE TEARS {CROCODILE {TEAR}S}
15 One delivering shopkeeper's goods may be confused by an order (6,3) ERRAND BOY*
16 A leader in fashion, elegant and wealthy (8) AFFLUENT {A}{F}{FLUENT}
17 Swallow, initially, a spot of outrageously used flattery (4,4) SOFT SOAP {S}{OFT SOAP*}
19 Left out of main story involving old Irish detective (6) POIROT {P
20 Actor, powerful participant (6) PLAYER [DD]
22 Fur cap removed from scoundrel (5) OTTER
Today's special at 10:30 is from Raju's collection. Though it's a 19x19 grid I've retained the limit of 3 answers per commenter.
ReplyDeleteWe often praise clues saying there are no extra words in them at all.
ReplyDeleteWhile clues that have only def and subsidiary indication with not a superfluous word are laudable, I don't see why clues that have these but also an extra word or a link word cannot be considered good.
In my opinion the following clues too are good.
17 Swallow, initially, a spot of outrageously used flattery (4,4) {S}{OFT SOAP*}
4 One holding a sword, blackleg confronting poet (8) {SCAB}{BARD}
Take these two examples.
The wordplay is aptly described, the words 'used'/'confronting' used quite appropriately.
There is no flab.
This is not to say that THC itself might have clues with extra words not working quite fittingly. In the past we must have had some clues of that sort.
In this crossword the clue
15 One delivering shopkeeper's goods may be confused by an order (6,3) ERRAND BOY*
the anagram fodder has merged so beautifully into the surface reading which in itself is so smooth.
A neat (and relatively easy) one today.
ReplyDeleteAgree with you CV about the surfaces, generally they are very meaningful and seamless in the UK crossies. THC has some distance to go in this regard
Off topic
ReplyDeleteI am raising this question here with the hope that the CAs around here might be able to throw some light on the subject.
What is the rule about service tax?
And what is the latest tax for an a/c restaurant?
Dish costs Rs. 36
It suffers a 4.94 ser tax - i.e., Rs 1.78
Then there is "Tax" - which I believe is the one for a/c rest. At14.50 p.c. on Rs 36 it is Rs. 5.22
So the bill is Rs 43 ultimately.
Questions:
Is the ser tax 4.94 uniform for all hotels or does it differ from hotel to hotel? Does it go to the govt?
Is the tax for a/c hotel 14.5 p.c. of the price of ind. dish? Or is it 14.5 p.c. of something else?
Are the percentage figures correct or is there any hidden jack-up in them?
Can anyone clarify?
I personally believe that the Govt is atrocious in levying taxes like this where common people without going in for any luxurious lifestyle and living from hand to mouth is affected very much.
The 14.5% is the VAT imposed by the State Government and goes to them. The rate, I believe may be lower for restaurants with lower turnover ( I do not remember the threshold limit).This is the position in AP and is likely to be the same in other States.
DeleteRegarding Service tax, it is applicable for Air Conditioned restaurants and the rate is 4.94% in all cases. It goes to the Central Government. The percentage applies on the entire bill excluding the VAT.
A query, which was floating around in various internet forums is whether the Service tax is leviable on the Service charge portion (as levied by some restaurants) or on the entire bill. Insinuations have been going around that the restaurants are cheating the people b y charging more and pocketing the amounts.
DeleteThese allegations are false and the service tax is payable on the entire bill including the Service charge.
Suresh
DeleteThanks.
Yes, I too heard about that query on applicability of service tax.
This situation arises mainly because the state government (which has a right to tax sale of goods) argues that the amount charged to the customer before VAT is to be taxed at 14.5% (varies from state to state). It feels that the base amount for taxation is the value of the goods.
DeleteOn the other hand, the central government (which has a right to tax services)feels that when a restaurant sells you foodstuff, the price is not merely sale of goods but also includes a consideration for services rendered to the customer. The standard service tax rate is 12.36 %(Basic 12% + Education cess 3% on 12%). However, considering the fact that sale of goods is also involved and the sale price cannot be bifurcated easily into sale and service components, the service tax laws (we do not have a service tax act, as yet, even after nearly 20 years, since our parliaments do not act) prescribe that 40% of the composite value be considered the value of services rendered. This effectively makes the 12.36% on 40% of sale work out to 4.94% of sale. So you end up with:
Value 36.00
Stax 1.78
VAT 5.22
In this case, please note that the state conveniently ignores that 36 contains a service aspect and hence VAT should be on, say, 60 %. No, Sirree, perish the thought, you are being sold a foodstuff.
Regarding 'pocketing' by the restaurants:
DeleteTwo things may happen:
Fly by night operators may not actually register with the dept and still charge 'service charge'(not tax) hoping to pocket the same if not challenged by the dept.
A duly registered entity may stick on the money collected as tax without remitting the same on due dates, with the intention of swallowing it or with the intention of making the government an unwitting financier (albeit at a high rate of interest)
I had heard about this incident from CGB via FB and he reported that you had a smile on your face and the manager fished out something from his pocket. Interesting ! What finally transpired ?
DeleteThe above calculations usually involve an element of rounding off and hence restaurants sometimes work back from a round figure. But the example given Rs.36 is a rare speciality. It is the first whole number which after this set of taxes ends up at another whole number Rs.43, the rounding off being less than a paise.
DeleteThe CV number, something like Ramanujam's
DeleteWhen I go out to eat I don't spoil the feel good feeling after the feed by looking at the taxes. I only look to see if they have added the Service Charge in which case I need not tip the waiter. Burp..
ReplyDeleteFurther to Kishore's detailed explanation on taxes, my own reading of Article 366(29A) of the Constitution tells me that sale fo food in a restaurant is taxable only by the States. However, even the Supreme Court has upheld the levy of Service tax on the service portion.
ReplyDeleteWhen I visited the restaurant all the doors and windows were open, the a/c wasn't on and the table at which I sat (the hotel - quite unusually for that hour - was crowded) had no fan above.
ReplyDeleteI approached the reception desk and in an Arnab Goswamian mood asked a simple question: What is the tax for an a/c restaurant and what is the tax for a non-a/c restaurant?
That's all. I was asked to sit down and relax!
The manager came that way and he was asked to meet me. He did and I, still sitting, repeated the question.
No arguments, no response to my question, no apolgies. He simply took out his wallet, pulled out a 100-rupee note and murmured something to a staff member. He then turned away and walked up the stairs where there is a bar.
After a few minutes, the staff member returned to me and with change in his hand asked me how much did the manager say he should reimburse me. I said, "He didn't tell me. He instructed only you."
The entire bill amount was reimbursed to me.
That is not what I meant to receive. I was left with no answers to my question - no clarification of any sort.
This is a hotel which I have been frequenting since 1970 and some waiters who have grown old with the institution can recognise me from that time!
In lighter vein (as the News presenter's name prompted me to think of his oft used line ):
DeleteArnab Goswami usually asks participants to 'take a position', whereas in the res. you were asked to (to take a position) sit down.
In sitting down in a sofa, I did "take a position". Didn't I?
DeleteRight.
Delete23 A
ReplyDeleteOWN GO A L
Exactly.
DeleteIt is an &Lit. I.e., we have to reread the clue for the definition.
Delete23 Shot a line after private action that backfired? (3,4) OWN GOAL
DeleteHow is it an &lit? Isn't the def: action that backfired.
Shot a line after private action that backfired?
DeleteShot - GO
a - A
line - L
after
private - OWN
action that backfired? - yes, as you, say this can act as the def.
May not be an &lit. But reread the clue. With the words "shot a line" (certainly football terms) the whole thing does make sense and could be a 'reread the clue for def".
Yes. Rereading the whole clue makes you think of football and possibly helps in getting the answer quicker.
Delete1D might have been intended as a DD, possibly. Rather// Charming to look at
ReplyDelete