Email Address
Password
Forgot Password?
............................................................................................................................. Description This book represents the law of Central Excise, Customs, Service Taxand VAT as amended upto 31-10-2011 and includes all relevant circulars,decisions, and notifications upto the said date. Changes introduced by Finance Act, 2011 and all Notifications and new Rules as well as amendments to existing Rules upto 31-10-2011 have been incorporated. All relevant case laws and Circulars have been incorporated in appropriate places. In addition to 'Test Yourself', a new segment 'Problems & Solutions' has been added to familiarize3 students with computation pro0blems. This edition covers Syllabus May 2012 CA Final Examinations. 32 services which have been specified by the ICAI are covered in the Service Tax chapter. Students would be tested in respect of these 32 services. Answers to CA Final May-November 2006, May-November 2007,May-November 2008; June, November 2009; May and November 2010 & May 2011 Examinatioins have also been incorporated. The book is structured in a format, which is student friendly, and thetopics and the sequence have been carefully chosen in order to enablethe students to understand the entire law of Indirect Taxes in a simpleand smooth fashion. Wherever the provisions are challenging, adequateexamples and illustrations have been provided. All case laws have beendiscussed with facts to facilitate easier understanding. Key words areprovided along with case laws to facilitate revision. ............................................................................................................................. Contents Preface to the Twelfth Edition Detailed Contents Part A For both old and new syllabus Part I - Central Excise 1. Introduction 2. Levy of Excise Duty 3. Manufacture 4. Issues in Manufacture 5. Manufacturer 6. Taxable Event and Removal 7. Special Provisions/Procedures for Specific Categories 8. Types of Duty 9. Classification 10. Valuation 11. Valuation Based on Retail Sale Price (MRP Method) 12. Exemption from Excise Duty 13. Demands of Excise Duty; Interest & Penalty 14. Refunds 15. Miscellaneous Provisions 16. Special Audit, Excise Audit 17. Small Scale Industries (SSI) 18. Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods 19. Registration 20. Exports 21. Return of Excisable Goods 22. Assessment, Records, Returns, Payments, Remission, Penalties and Other Aspects of Central Excise Rules 23. Offences and Penalties 24. Appeals, Settlement Commission, Advance Rulings Part II - Service Tax 25. Introduction, Scope and Rate of Tax 26. Services Subject to Service Tax which are covered for the purpose of Final Examination of ICAI 27. Exemptions 28. Payment, Person Liable to Pay, Procedures 29. Valuation 30. Demand, Limitation, Interest and Penalty 31. Miscellaneous Provisions 32. Export of Services 33. Services Provided by a Foreign Company or a Non-resident 34. Point of Taxation Part III - Cenvat Credit 35. Cenvat Part IV - Customs 36. Introduction 37. Taxable Event and Rate of Duty 38. Classification 39. Notified Goods, Specified Goods, Pilfered Goods, Officers of Customs 40. Valuation 41. Imports, Exports, Assessment 42. Duty on Set of Articles, Reimport, Derelict, Abatement, Remission, Denaturing of Goods 43. Exemption, Refunds, Demands, Interest and Penalty 44. Duty Drawback 45. Transit and Trans-shipment (Sections 52 To 56) 46. Warehousing 47. Baggage 48. Import & Export by Post and Courier 49. Stores and Coastal Goods 50. Confiscation of Goods, Conveyances, Penalties, Search, Seizure and Arrest 51. Appeals, Revision, Advance Rulings, Settlement Commission 52. Miscellaneous Part B - Only for New Syllabus Part I - Value Added Tax (VAT 53. Introduction 54. VAT - Indian Scenario 55. Vat and CST 56. Input Tax Credit 57. VAT and Inter-state Stock Transfer 58. VAT and Exports/Deemed Exports/Supply to eou/sez 59. Compounding Scheme - Small Dealers 60. VAT on Capital Goods 61. VAT and Works Contracts 62. Problems and Solutions - Value Added Tax 63. VAT on Transfer of Right to use Goods 64. VAT and Sales Tax Holiday and Deferral Schemes 65. Miscellaneous ............................................................................................................................. Part C Suggested Answers to Recent CA Examinations Indirect Taxes - CA Final - May, 2006 Indirect Taxes - CA Final - November, 2006 Indirect Taxes - CA Final - May, 2007 Indirect Taxes - CA Final - November 2007 Indirect Taxes - CA Final - May, 2008 Indirect Taxes - CA Final - November, 2008 Indirect Taxes - CA Final - June, 2009 Indirect Taxes - CA Final - November, 2009 - Old Syllabus Indirect Taxes - CA Final - November, 2009 - New Syllabus Indirect Taxes - CA Final - May, 2010 - Old Syllabus Indirect Taxes - CA Final - May, 2010 - New Syllabus Indirect Taxes - CA Final November, 2010 Indirect Taxes - CA Final - May, 2011 Indirect Taxes - CA Final November, 2011 .............................................................................................................................. Author Details Mr. K. Vaitheeswaran obtained a law degree from the Madras Law Collegein the year 1990. He completed his grand CWA from the institute of costand works Accountants of India and has also passed the finalExaminations of the Institute of CompanySecretaries of India. He joinedthe offices of M/s Subbaraya Aiyar Padmanabhan and Ramanai, Advocatesin is now practicing Independently as an advocate in Chennaispecializing in corporate law, Direct and Indirect Taxes andNegotiation & Drafting of International Contracts. He is also aGuest Faculty Teaching Excise, Customs and Service Tax at variousInstitutes conducting classes for professional courses such as CA. CWAand CS. He has written a number of articles on various subjects and hasspoken in number of forums throughout the country on Service tax,Excise and Vat. He has authored books such as VAT in India, Tamil NaduSales Tax Samadhan Scheme as well as book for students. .............................................................................................................................
