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- Central Excise & Service Tax Law and Procedures
Central Excise & Service Tax Law and Procedures
- Overview of Central Excise
- Provisions in the Constitution relating to Central Excise.
- History of Central Excise administration in India & Legislative History of Excise duty in India.
- Concepts of Manufacture
- Definition
- Classification of Goods in Central Excise
- Levy and Collection of duty
- Valuation in Central Excise including MRP based valuation
- Exemptions - SSI, Ad hoc, Conditional, Area-Based
- Registration in Central Excise
- CENVAT Credit Rules
- Compound Levy Scheme
- Taxation Law(Amendment) Act, 2017
- Central Excise Rules
- Evasion and Case Studies
- Demand &Recovery of Arrears
- Refund, Rebate, Unjust enrichment
- Advance Ruling
- Appeal& Settlement of Cases
- Job Work & Scrutiny of Returns
- Review and Appeal
- Central Excise Audit
- Introduction & History, and overall view of Finance Act 1994
- Classification of taxable services
- Definition of service
- Bundled services and interpretation of specified services
- Levy of Service Tax
- Negative list and declared services
- Service tax rules 1994
- Place of Provision Rules 2012 and Point of taxation rules 2011
- Payment Under Reverse Charge and abatements
- Registration; Invoices and Returns; Assessment; Exemption Notifications
- Import and export of Services and incentives
- Adjudication; demand and recovery; interest and penalties in service tax
- Adjudication in Central Excise
- Renting of Immovable Property Service
- Works Contract Service
- Manpower Recruitment or Supply Services
- G.T.A. Services
- Hotel & Banking Services Services provided to Government
- IT / Software Services IPR Services Construction Services
SUGGESTED READING
- Report of the Taxation Enquiry Commission 1953-54 (Vol. I & II).
- Report of the Central Excise Reorganisation Committee.
- Report of the Central Excises (SRP) Review Committee.
- Report of the Indirect Taxation Enquiry Committee 1977 (Part I & II).
- Statistical Year Book – Central Excise (latest edition (Vol. I & II).
- The Central Excise Manual (Directorate of Publicity and Public Relations, Customs & Central Excise).
- The CBEC Excise Manual of Supplementary Instructions for New Excise Procedures as on 01.09.2001.
- Service Tax Act and Rules.
- Commentaries on Central Excises Act, 1944.
- A.P. Datar
- R.K. Jain
- V.S. Datey
- Report of Dr. Raja J.Chelliah Tax Reforms Committee.
- Report of the Rekhi committee on Indirect Taxes.
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