Coming soon
Indirect Tax Laws-I
Central Excise Laws
Basis of chargeability of duties of central excise - goods, manufacture, classification and valuation of excisable goods,
CENVAT; assessment procedure, exemption, payment, recovery and refunds of duties.
Clearance of excisable goods; Central Excise Bonds; maintenance of accounts and records and filing of returns. Duties payable by small scale units. set-off of duties – concept, meaning and scheme; Central Excise Concessions on exports;
Search, seizure and investigation; offences and penalty. Adjudication, Appeal and Revision, including appearance before CEGAT by Company Secretary as authorized representative; Settlement of cases.
Service tax
Law relating to service tax as contained in the Finance Act, 1994 as amended from time to time and the related Rules,
1. Indirect Taxes Law & Practices-V.S Datey(Taxmann Publications New Delhi)
2. Indirect Taxtion- V Balachandran ( Sultan Chand & Sons New Delhi)
3. Systematic Approach to Indirect Taxes-Dr Sanjeev Kumar (Bharat Law House New Delhi)
4. Customs Law & Procedure- SP Bhatnagar (Centex Publications New Delhi)
5. Central Excise-Law, Practice & Procedure-Acharya Shuklendra(Modern Law House Allahbad)
6. Study Material Published by ICAI
7. Scanner: Arun Kumar (Suchitra Prakashans )
Note- (1)The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
(2) If new legislations are enacted in place of the existing legislations relating to
central excise, customs and service tax, the syllabus will accordingly include such new
legislations in place of the existing legislations with effect from the date to be notified by
the Institute. Students shall not be examined with reference to any particular State VAT
Law.
