Government issued Draft Model GST Law

The Empowered committee of State Finance Ministers has today released the much awaited model GST law June, 2016 for public debate. The new law has two Acts:-
  1. Goods and Services Tax Act’ 2016
  2. Integrated Goods and Services Tax Act’ 2016
The Goods and Service Tax Act’ 2016 which has 190 days document containing 25 Chapters, 162 Sections, 4 Schedules along with GST Valuation Rules’ 2016 and runs into 162 pages. While the Integrated Goods and Services Tax Act’ 2016 has got 11 Chapters, 33 Sections and runs into 27 pages.
There are number of other Rules and notifications which are soon to be placed for public debate.
To Download the Draft GST Law click here

CA IPCC May 2016 Result Date

The results of the Chartered Accountants IPCC Examination held in May, 2016 is likely to be declared on First Week of August. Final Result would be posted along with the merit list.

CA IPCC May 2016 result for all those examine who applied for it can be accessible with the use of admit card at the official site of ICAI http://www.caresults.nic.in 

Result will be available on the following website: 
http://www.caresults.nic.in  ( However ICAI site is not updated yet)  


To check the CA IPCC Result of May 2016 you should visit http://www.caresults.nic.in and enter you CA IPCC 6  digit Admit Card Roll. No. in the space provided on the website .

This Information is not yet updated on the ICAI Website. We are updating this information on the basis of our sources and on the basis of Past trend.

Tags: CA IPCC May 2016 Exam Result Date, CA IPCC May 2016 pass percentage,CA IPCC May 2016 Exam Result Date, CA IPCC May 2016 Exam Suggested answers,

CA Final May 2016 Result Date

The results of the Chartered Accountants Final Examination held in May, 2016 is likely to be declared on 19th July, 2016 around 2:00 PM Final Result would be posted along with the merit list and As per the leading online and offline resources Chartered Accountants Final Examination was held on May 2016


CA Final May 2016 result for all those examine who applied for it can be accessible with the use of admit card at the official site of ICAI http://www.caresults.nic.in 

Since it’s your last stage of CA Career and your must be excited to know Pass Percentage for CA Final May 2016 Exam. Below is Trend of CA Final Pass Percentage form 2003 to 2013. If we see the Trend the May 2016 Pass percentage is going to be around 5% to 10% for both Group.



Result will be available on the following website: 
http://www.caresults.nic.in  ( However ICAI site is not updated yet)  


To check the CA Final Result of May 2016 you should visit http://www.caresults.nic.in and enter you CA Final 6  digit Admit Card Roll. No. in the space provided on the website .

This Information is not yet updated on the ICAI Website. We are updating this information on the basis of our sources and on the basis of Past trend.

Tags: CA Final May 2016 Exam Result Date, CA Final May 2016 pass percentage,CA Final May 2016 Exam Result Date, CA Final May 2016 Exam Suggested answers,

TCS applicability on Sale of Goods/ Provision of Services above Rs. 2 Lakhs

Act –
“Every person, being a seller, who receives any amount in cash as consideration for sale of bullion 35[***] or jewellery, or any goods (other than bullion or jwellery) shall, at the time of receipt of such amount in cash, collect from the buyer, a sum equal to one per cent of sale consideration as income-tax, if such consideration,—
 i.      for bullion, exceeds two hundred thousand rupees; or
 ii.    for jewellery, exceeds five hundred thousand rupees.
 iii.  for any goods, other than those referred to in clauses (i) and (ii), or any service, exceeds two hundred thousand rupees.
Provided that no tax shall be collected at source under this sub-section on any amount on which tax has been deducted by the payer under Chapter XVII-B.”
-          Sub Section 1D of Section 206C

Q1.   Rate at which tax to be collected at source?
A 1.    At the rate of 1%, on Sales consideration tax is to be collected at source.

Q2.   Value means for collection of Tax at source?
A 2.    Here value means Sales Consideration i.e. Invoice Amount.

Q3.   If goods/services sold/provided of value Rs. 2,00,000/- whether TCS provisions will be applicable?
A 3.    Based on the reading of the provisions, it is inferred that TCS Provision will not be applicable, as act uses the word exceeding Rs. Two lakh, however do not include Rs. Two lakh.
Act – “….value exceeding two lakh rupees”.

Q4.   If consideration of amount for goods sold/provision of service received directly in Bank account; whether applicable?
A 4.    No, as TCS provision applicable only if any amount of sales consideration received in cash.

Q5.   If consideration of amount for goods sold/provision of service, directly deposited by customer in the bank account of seller?
A 5.    Yes, then TCS provision is applicable, as amount received in cash but deposited in bank.

Q6.   Does receipt of bearer cheque or cheque which is crossed without the words “account payee” amount to receiving consideration in cash?
A 6.    Since Section 206 (1D) uses the words cash, and not “otherwise than by crossed account payee cheque or bank drafts” like in other provisions, it would appear that bearer cheque or cheques crossed without the words “account payee” would not be regarded as “cash”. This matter also needs CBDT's clarification.

Q7.   Whether TCS is applicable where goods are exchanged under Barter System [say Motor Vehicle is exchanged for another Motor Vehicle]
A 7.    Since TCS is applicable only to receipt of cash as consideration for sale, TCS provisions u/s 206C(1D) shall not apply where payment is received through exchange of goods.
But provided if after exchange, certain amount is received in cash, TCS provision will be applicable and therefore tax @ 1% to be collected on entire Invoice Value.

Q8.   Whether TCS to be collected, if Goods sold/Services provided of value exceeding Rs. 2,00,000 purchased/received for personal consumption from Retail Buyer?
A 8.    Yes, still TCS provision will be applicable as not exception for such clause is there; every buyer/service provider is covered under these section.

Q9.   Collection of TCS to be on Receipt basis or on Invoice basis?
A 9.    Collection of TCS to be on Receipt basis; no regards to when Invoice raised.
Act – “Every person being a seller,…………….at the time of receipt of such amount, collect from the buyer…………” – Sub Section 1D.

Q10.   In case Invoice generated before applicability of law and amount received in cash after June, 2016; whether TCS provision will be applicable?
A 10.      Based on the reading of the provisions, it is inferred that, no liability arises to collect TCS; as event arises (Sale of Goods/Provision of Service) already before applicability of law, no need to collect tax at source along with amount received for sale consideration during the period, law became effective.
Yet the CBDT’s clarification on such issue is pending.

Q11.   In case goods delivered/ services provided and complete invoice amount received before June, 2016 and Invoice generated on or after 1st June, 2016; whether liability to collect TCS arises?
A 11.      Yes, liability to collect TCS arises, as event; generation of invoice is during the period of applicability of law, however if no amount received in cash during the period of applicability of law, then no need to collect TCS. From customer amount of TCS is to be asked and collected, if required.
For applicability, 2 events must occur – invoice generation + cash receipt, in law applicability period.
Example – Car delivered and complete sales consideration received in May, 2016 but Invoice generated in June, 2016 no need to collect TCS.
However in above example, if in June, 2016 any amount i.e. may be Rs. 5,000 received in cash then liability to collect TCS arises on complete invoice amount.

Q12.   Limit of Rs. 2,00,000/-  will be considered on amount inclusive of Tax or exclusive of Tax?
A 12.      Based on the reading of the provisions, it is inferred that, for Limit amount will be considered inclusive of VAT/Service Tax i.e. Sales Consideration.

Q13.   Rate of 1% for collection of TCS to be charged on Value inclusive of Tax or exclusive?
A 13.      TCS to be collected on Value inclusive of VAT/Service Tax i.e. on our Invoice Amount.
Act – “…….a sum equal to one percent of the Sale Consideration as income tax”.+

Q14.   Discount given to buyer/service provider will be considered or not?
A 14.      TCS to be collected on Invoice Value (which is after deducting discount), which means discount to be considered, if and only if discount is given on Invoice value, in case is given through any mode, say by raising credit not discount will not be considered.
Act – “…….a sum equal to one percent of the Sale Consideration as income tax”.

Q15.   If bill raised, for two different goods sold/two different services provided and single bill raised, whose value exceeds Rs. Two Lakh, whether TCS provision will be applicable?

A 15.      Yes, TCS is to be collected, as the seller/service provider create a single invoice, it can be for two different goods/services. So even though the individual value do not exceed Rs. Two Lakhs, but if the invoice amount exceeds Rs. 2,00,000, then TCS is to be collected from customers.

Q16.   In case TDS Provisions are applicable on amount on which TCS provision are also applicable, which provision will override?
A 16.      TDS provisions override the provision of TCS {Proviso of Section (206C) (1D) (iii)}. If value of services exceeds Rs. 2,00,000/- and any amount received in cash, liability to collect TCS arises until and unless on such provision of service no amount is deducted under Chapter XVII-B.

Q17.   Whether TCS to be collected, in case amount on which TDS not deducted does not exceed Rs. 2,00,000/-?
A 17.      Yes, still to be collected consider example given above.

Q18.   TDS Provisions applicable on part of the amount only, then TCS is to be collected? If yes, on what amount?
A 18.      Based on the reading of the provisions, it is inferred that yes still TCS to be collected, but not on complete Invoice amount, amount of TCS to be collected only on amount on which TDS has not been deducted, provided any such amount received in Cash.
Example – Service provided of Rs. 2,50,000; from service receiver Rs. 2,00,000 received after deduction of TDS on such amount and rest Rs. 50,000 received in cash from service receiver. TCS is to be collected on Rs. 50,000/- at the rate of 1%, therefore from service receiver Rs. 50,500 (50000+500) to be collected.
Example – Service provided of Rs. 2,50,000; and  Rs. 2,00,000 received after deduction of TDS on such amount and rest Rs. 50,000 received in cheque, from service receiver; no need to collect TCS.
Example – Service provided of Rs. 2,50,000; and Rs. 2,00,000 received after deduction of TDS on such amount and rest Rs. 45,000 received in cash and Rs. 5,000 in cheque, from service receiver. TCS is to be collected on Rs. 50,000/- at the rate of 1%, therefore from service receiver Rs. 50,500 (50000+500) to be collected.

Q19.   Is the threshold limit Rs. 2,00,000 ; transaction-wise/ person - wise or in aggregate?
A 19.      Based on the reading of the provisions, it is inferred that the threshold limit for the purpose of collection of tax of Rs. 2,00,000 in case of sale of goods/provision of services should be considered transaction-wise and not aggregate of all the transactions for the year.
Example – In case of Motor Vehicle, to a single customer, 3 old cars are sold of value Rs. 1,50,000 and Rs. 1,80,000 and Rs. 1,90,000 with three different invoice raised.
Now here since limit of Rs. 2,00,000 will be considered transaction wise i.e. Value of each car sold though different invoice, and in above said example no Invoice Value (i..e value of old car) exceed Rs. 2,00,000. Therefore, no liability to collect Tax at Source arises.

Q20.   If motor vehicle sold of value less than Rs. 10,00,000 but more than Rs. 2,00,000 and any amount of sales consideration received in cash; whether TCS provision will be applicable?
A 20.      Based on the reading of the provisions, it is inferred that still TCS provision will be applicable under sub section 1D; as 3 condition of section satisfied, value of goods(Motor vehicle) exceed Rs. 2,00,000 and any amount of sales consideration received in cash and no provision of TDS applicable on such sale of motor vehicle. So TCS provision will be applicable.

From reading the provision, clause (iii) of sub section 1D excludes only clause (i) and clause(ii) of such sub section, which means clause (iii) covers every event of sale of any goods (i.e. it can be motor vehicle), other than bullion or jewelry of value more than Rs. 2,00,000 provisions of TCS will be applicable.

This matter needs further CBDT’s clarification.

Q21.    Whether TCS provisions under section 206C(1D) also cover the goods or services covered by other provisions?
A 21.      As there is general rule, one which may follow, which is the “Latin Maxim Generalia Specialibus Non Derogant” i.e. “the provisions of a general statute must yield to those of a special one”.
As per this rule if for particular situation a specific provision is there, then specific provision will override the general provision.

Say for example, motor vehicle of value Rs. 11,00,000 sold in cash, now issue arises is that whether 206C(ID) can result in Duplication of levy of tax, as for such situation already specific provision under sub section (1F) is there.

Here sub section (1F) of such section will prevail.

But the matter should have been clarified by the legislature instead of leaving the taxpayer to the mercy of tax officials.

Q22.   Amount of Sale Consideration received in parts/stages?
A 22.      Based on the reading of the provisions, it is inferred that; yes, on first receipt itself the TCS to be collected, which means TCS is to be collected along with first receipt itself.

Act – “ Every person, being a seller, who receives any amount as consideration for sale of…………, shall at the time of receipt of such amount, collect from the buyer, a sum equal to one percent of the sale consideration as income tax.: - Sub Sec. 1D.

In case of sale of motor vehicle : - practically, it’s not possible to collect TCS on full amount of Sales consideration, at the time of booking motor vehicle of value exceeding Rs. 10,00,000, with booking amount itself; therefore considering practical life, amount on which 1% to be charged for collection of TCS is Booking Amount.

Further, on every second receipt of sales consideration full amount of Tax can be collected at source less already received at the time of booking a motor vehicle.

Booking amount received will be inclusive of Tax required to collect at source. Means whatever amount we are receiving to book a motor vehicle is 101% which includes 1% of Income Tax collected at source.

Example in case, sale of Motor Vehicle–
·        car booked of value Rs. 11,00,000 on 7th June, 2016 with receipt of Rs. 11,000 (here booking amount is Rs. 10891 – 100% and tax Rs. 109 – 1%) &
·        On 11th June, 2016 amount received Rs. 5,00,000/- and on 5th July, 2016 rest amount, Rs. 589000/- received.
·        Here on 11th June, 2016 along with Rs. 5,00,000 (1st receipt after booking amount) TCS of Rs. 10890/- (1% of Rs. 1089000/-) to be collected and so on 11th June,2016 net amount to be taken is Rs. 510890/- (500000+10890)
·        On 5th July, only Rs. 5,89,000/-.

This matter needs further CBDT’s clarification.

Q23.   In case, motor vehicle of value more that Rs. 2 Lakh but less than or equal to Rs. Ten Lakh, financed and part amount received from Financer and some amount in cash from buyer, when and how TCS to be collected?

A 23.      As from above answer, tax is to be collected at the rate of 1% on booking amount at the time of booking and rest amount of TCS i.e. 1% on sales consideration, after deducting TCS collected at the time of booking; but in Finance case, part of the amount is received from Financer, here at the time of receiving margin money (before receiving money from Financer) from buyer tax at the rate of 1% can be collected, considering practical situation.
This matter needs further CBDT’s clarification.

Q24.   Whether liability of TCS arises in case of motor vehicle sold of value more than Rs. Two Lakh in cash and invoice is directly generated by Dealer and invoice value received by Retail Seller? If yes, then on whom liability of collection arises?

A 24.    Yes, obvious liability to collect TCS arises, but here the question arises "on whom". Since the amount of Invoice value is collected by Retail Seller so practically tax should also be collected by Retail Seller itself and be paid by Retails Seller to Government and reflect such transaction in there Quarterly Return; until and unless any clarification or guideline received by Retail Seller from there Dealer.
So it is advisable to collect tax from buyer by Retails Seller only.
Yet the matter need further CBDT's clarification.

Q25.   In case any amount received, refunded to buyer/service receiver after payment of TCS to Government, in the event service being not provided/ or sold goods returned?

A 25.      To buyer/service receiver, amount refundable can be amount agreed between seller/service provider and buyer/service receiver, in respect of Goods sold/Provision of Service, not amount collected from buyer/service receiver for TCS can be refunded to buyer/service receiver, as tax collected from customer would being already paid to Government and in Act there is no provision of refund of TCS deposit or to adjust such TCS deposit, only provision for TDS is specified.
So practically, it would not be possible to refund tax to buyer/service receiver on cancellation of services to be provided or return of goods of value exceeding Rs. Ten Lakh after depositing it with Government.

Q26.   Non availability of PAN of Buyer.
A 26.      For the other part of prepaid taxes, that is TCS, new section 206AA is not applicable. This section covers only the payments under Chapter 17B of Income Tax Act. TCS falls under Chapter 17BB. So any Tax collected through TCS provision, does not makes sense of higher rate determination i.e. 20% for PAN deficiency.

Act - As per section 206AA, furnishing of PAN by the persons entitled to receive any sum under chapter XVIIB of the Income Tax Act, 1961 (“Act”) is now mandatory w.e.f 01.04.2010 failing which TDS has to be deducted at the higher rate.

Final thoughts
In order to reduce the quantum of cash transaction in sale of any goods and services and for curbing the flow of unaccounted money in the trading system and to bring high value transactions within the tax net, it is proposed to amend the aforesaid section to provide that the seller shall collect the tax at the rate of one per cent from the purchaser on sale of goods/ provision of services of the value exceeding two lakh rupees
What do you think of this new Tax Collect at Source? Please feel free to share your thoughts in comments section below.

This Article has been shared by Rani Jain.


FAQ on Krishi Kalyan Cess (KKC)

FAQ  on Krishi Kalyan Cess (KKC)

·         What is Krishi Kalyan Cess (KKC)?
It is a Cess which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2016,called Krishi Kalyan Cess, as service tax on any or all of taxable services at the rate of 0.5% of the value of taxable service.

·         What is the date of implementation of KKC?
The Central Government has appointed 1st day of June, 2016 as the date from which provisions of Krishi Kalyan Cess will come into effect.

·         Whether KKC would be leviable on exempted services and services in the negative list?
Notification No. 28/2016 dated 26-05-2016 provides that Krishi Kalyan Cess is not leviable on Services mentioned in “Negative List” and “Mega Exemption List”. Further, no KKC will be levied on the activity which is excluded from the definition of service under Section 65B(44) of the Finance Act.

·         Why has KKC been imposed?
KKC has been imposed for the purposes of financing and promoting initiatives to improve agriculture or for any other purpose relating thereto.

·         Where will the money collected under KKC go?
The proceeds of the Krishi Kalyan Cess shall first be credited to the Consolidated Fund of India and the Central Government may, after due appropriation made by Parliament by law in this behalf, utilise such sums of money of the Krishi Kalyan Cess for such specified purposes.

·         Whether separate accounting code will be there for Krishi Kalyan Cess?
Krishi Kalyan Cess (Minor Head)
Tax Collection
Other Receipts
Deduct Refunds
Penalties
0044-00-507
00441509
00441510
00441511
00441512
Yes, for payment of Krishi Kalyan Cess, a separate accounting code is notified vide Circular 194/04/2016 dated 26-05-2016. These are as follows:-

·         How will the KKC be calculated?
KKC would be calculated in the same way as Service tax is calculated. Therefore, SBC would be levied on the taxable value of services as is used for levy of service tax. Unlike Education Cess, KKC is not to be calculated on Service Tax but on the taxable value of the service provided.

·         Whether KKC would be required to be mentioned separately in invoice?
KKC would be levied, charged, collected and paid to Government independent of service tax. This needs to be charged separately on the invoice, accounted for separately in the books of account and paid separately under separate accounting code which would be notified shortly. KKC may be charged separately after service tax as a different line item in invoice. In absence, the same could be demanded by the Central Excise officer.

·         Whether alternate rate as applicable to Service Tax under sub-rules 7, 7A, 7B, 7C of rule 6 of STR, 1994 also applies to KKC?
Yes, the alternate rate for payment of Tax as applicable to Service Tax under sub-rules 7, 7A, 7B, 7C of rule 6 of STR, 1994 shall also apply in similar proportion to KKC. New sub-rule 7E is inserted vide Notification No. 31/2016 dated 26-05-2016 which provides for the option to pay KKC at the composition rates instead of paying at the rate specified in sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016).

·         Whether Cenvat credit of payment of KKC is permissible under Cenvat Credit Rules, 2004?
Yes. The cenvat credit of KKC shall be available and shall be utilized only for the payment of KKC. Thus, separate accounts needs to be maintained. You can also claim the refund of KKC in service tax.

·         Whether refund of KKC is permissible under Cenvat Credit Rules, 2004?
Refund of this KKC shall be allowed to Exporter of Service when his output services are considered as export under Rule 6A of Service Tax Rules, 1994.

·         Whether rebate can be claimed against Krishi Kalyan Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules?
Yes, Notification No. 29/2016-Service Tax dated 26-05-2016 allows the rebate claim of Krishi Kalyan Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules, 1994.

·         In case of services covered by Abatement, what would be effective rate of tax?
Taxable Services, on which service tax is leviable on a certain percentage of value of taxable service under Notification No.26/2012-Service Tax dated 20th June, 2012, will attract KKC on the same percentage of value of services. For eg., in case of accommodation services, Service Tax is applicable on 70% of the value of services.  Similarly, KKC would be applicable on 70% value of services only. (Notification No. 28/2016-Service Tax dated 26-05-2016).

·         Is Krishi Kalyan Cess applicable on Reverse Charge Mechanism (RCM) service?
Yes. Hence, KKC is payable along with service tax on the services availed and covered under reverse charge mechanism. Notification No. 27/2016-Service Tax dated 26-05-2016 provides that Notification No. 30/2012-Service Tax dated 20-06-2012, shall be applicable mutatis mutandis for the purposes of Krishi Kalyan Cess.

·         What would be the liability in case of Reverse Charge Services, where services have been received prior to 1.6.2016, but consideration paid post 1.6.2016?
In case of reverse charge services, point of taxation as per Rule 7 of Point of Taxation Rules, would be the date on which consideration is paid to service provider. However, if the payment is not made within three months from the date of invoice, in such cases, point of taxation would be the day next to such three months. 
Further, in case of "associated enterprises", where the person providing the service is located outside India, the point of taxation shall be the date of debit in the books of account of the person receiving the service or date of making the payment whichever is earlier.
Also, Provided also that where there is change in the liability or extent of liability of a person required to pay tax as recipient of service notified under sub-section (2) of section 68 of the Act, in case service has been provided and the invoice issued before the date of such change, but payment has not been made as on such date, the point of taxation shall be the date of issuance of invoice.  Hence, in such case Krishi kalyan Cess would be payable in similar manner.

·         How does Krishi Kalyan Cess apply on ‘Works Contract Service’?
Notification No. 28/2016-ST dated 26-05-2016 provides that the value of services shall be determined in accordance with the Service Tax (Determination of Value) Rules, 2006. Tax needs to be applied on the value so arrived at the rate of 15%. Effective rate of tax in case of original works and other than original works would be 6% (15%*40%) and 10.5% (15%*70%) respectively.  Similar treatment would be accorded to restaurant and catering services as well.

·         What would be the point of taxation for Krishi Kalyan Cess?
Point of taxation means the point when a service shall be deemed to have been provided. KKC shall be covered under Rule 5 of Point of taxation Rules 2011. Thus, all services where payment has not been received prior to 01.06.2016, KKC shall be levied even though such services have been provided prior to such date.  The situation can be explained as per the following chart:

Point of Taxation (Date of applicability – 01.06.2016)
Situation
Services provided
Invoice Issued
Payment received
Whether KKC applicable
Situation A
Before
Before
Before
No
Situation B
Before
Before
After
Yes
Situation C
Before
After
After
Yes
Situation D
Before
On or before 14.06.2016
Before
No
Situation E
Before
After 14.06.2016
Before
Yes
Situation F
After
On or before 14.06.2016
Before
No
Situation G
After
After 14.06.2016
Before
Yes
Situation H
After
Before
Before
No
Situation I
After
Before
After
Yes
Situation J
After
After
After
Yes

·         Whether refund is available in case of KKC paid on specified services used in SEZ?
Yes, Refund of KKC paid on specified services used in SEZ is available. Notification No. 30/2016-ST dated 26-05-2016 enables the SEZ unit or the developer for refund of the KKC paid on the specified services on which ab-initio exemption is admissible but not claimed.

·         Is KKC similar to the Krishi Kalyan Surcharge?
No, Krishi Kalyan Cess is different from the Krishi Kalyan Surcharge which is announced by the Government in the same Union Budget, 2016-17. In order to provide a stable and predictable taxation regime and reduce black money, it was announced in the budget that domestic tax payers can declare undisclosed income or such income represented in the form of any asset by paying tax at 30%, and surcharge (means an addition to the existing tax) at 7.5% and penalty at 7.5%, which is a total of 45% of the undisclosed income. Such declarants will have immunity from prosecution. The Finance Minister while declaring the above provision mentioned that Surcharge levied at 7.5% of the undisclosed income will be called as Krishi Kalyan Surcharge, to be used for agriculture and rural economy.  While KKC is on Services, Krishi Kalyan Surcharge shall be levied on undisclosed income.

 This Article has been shared by CA Gaurav Gupta.

Subscribe via email

Enter your email address:

Delivered by FeedBurner

-->