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

SUGGESTED READING

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.