Useful Links

Central Excise & Service Tax Law and Procedures

  1. Overview of Central Excise
  2. Provisions in the Constitution relating to Central Excise.
  3. History of Central Excise administration in India & Legislative History of Excise duty in India.
  4. Concepts of Manufacture
  5. Definition
  6. Classification of Goods in Central Excise
  7. Levy and Collection of duty
  8. Valuation in Central Excise including MRP based valuation
  9. Exemptions - SSI, Ad hoc, Conditional, Area-Based
  10. Registration in Central Excise
  11. CENVAT Credit Rules
  12. Compound Levy Scheme
  13. Taxation Law(Amendment) Act, 2017
  14. Central Excise Rules
  15. Evasion and Case Studies
  16. Demand &Recovery of Arrears
  17. Refund, Rebate, Unjust enrichment
  18. Advance Ruling
  19. Appeal& Settlement of Cases
  20. Job Work & Scrutiny of Returns
  21. Review and Appeal
  22. Central Excise Audit
  23. Introduction & History, and overall view of Finance Act 1994
  24. Classification of taxable services
  25. Definition of service
  26. Bundled services and interpretation of specified services
  27. Levy of Service Tax
  28. Negative list and declared services
  29. Service tax rules 1994
  30. Place of Provision Rules 2012 and Point of taxation rules 2011
  31. Payment Under Reverse Charge and abatements
  32. Registration; Invoices and Returns; Assessment; Exemption Notifications
  33. Import and export of Services and incentives
  34. Adjudication; demand and recovery; interest and penalties in service tax
  35. Adjudication in Central Excise
  36. Renting of Immovable Property Service
  37. Works Contract Service
  38. Manpower Recruitment or Supply Services
  39. G.T.A. Services
  40. Hotel & Banking Services Services provided to Government
  41. IT / Software Services IPR Services Construction Services


  1. Report of the Taxation Enquiry Commission 1953-54 (Vol. I & II).
  2. Report of the Central Excise Reorganisation Committee.
  3. Report of the Central Excises (SRP) Review Committee.
  4. Report of  the Indirect Taxation Enquiry Committee 1977 (Part I & II).
  5. Statistical Year Book – Central Excise (latest edition (Vol. I & II).
  6. The Central Excise Manual (Directorate of Publicity and Public Relations, Customs & Central Excise).
  7. The CBEC Excise Manual of Supplementary Instructions for New Excise Procedures as on 01.09.2001.
  8. Service Tax Act and Rules.
  9. Commentaries on Central Excises Act, 1944.
    • A.P. Datar
    • R.K. Jain
    • V.S. Datey
  10. Report of Dr. Raja J.Chelliah Tax Reforms Committee.
  11. Report of the Rekhi committee on Indirect Taxes.