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CA Final Indirect Tax Laws (Volume 3) by Aggarwal/Gour

Ca Final Indirect Tax Laws (Volume 3) By Aggarwal/Gour

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Overview of Ca Final Indirect Tax Laws (Volume 3) By Aggarwal/Gour

Ca final indirect tax laws (volume 3) by aggarwal/gour

Contributors & Book Details of Ca Final Indirect Tax Laws (Volume 3) By Aggarwal/Gour

Publisher Carvinowledge Press (CNP India)
Publication Year 7th edition, june 2015
Language English
ISBN-13 9789351436904/9789351436942

Table of contents

Part A – Service Tax Laws

1. Basics, History and Administration of Service Tax

  1. Birth of Service Tax in India
  2. Features of Service Tax
  3. Constitutional Background of Service Tax in India
  4. Union List Relevant to Taxation
  5. Role of a Chartered Accountant in Service Sector
  6. Service Tax Law/Element of Service Tax

2. Meaning, Extent and Charge of Service Tax

  1. Meaning of Service [Section 65B (44)]
  2. Meaning of Activity, Person and consideration
  3. Service Inclusions and Service Exclusions
  4. Charge of Service Tax [Section 66B]
  5. Negative List

3. Valuation of Taxable Services

  1. Valuation of Taxable Services [Section 67]
  2. Consideration in Money [Section 67(1) (i)]
  3. Consideration Not Wholly or Partly in Money [Section 67(1)(ii)]
  4. Consideration Not Ascertainable [Section 67(1) (iii)]
  5. Other Critical Issues in Valuation
  6. Clarification regarding levy of service tax on joint venture

4. Point of Taxation Rules 2011

  1. Introduction
  2. Applicability of Rule 3 of Point of Taxation Rules, 2011
  3. Summary of Place of Provision of Service Rules, 2012 in a Tabular Form
  4. Person Liable to Pay Service Tax, Reverse Charge and Partial Reverse Charge
  5. Summary of Partial Reverse
  6. Exemption to services provided to exporters against debit to FMS/FPS/VKGU duty credit scrips [not. Nos. 6/2013, 7/2013 and 8/2013- st, dated18-4-2013]

5. Payment of Service Tax

  1. Service Provider [Section 68(1)]

  2. Service Recipient or Specified Person [Section 68(2)]

  3. Service Tax to be Paid Even if not Collected from the Service Receiver

  4. Excess Collection of Service Tax [Section 73A]
  5. Concession is not Available for Bad Debts
  6. Service Tax liability - In case of Tax Deducted at Source (TDS) under Income Tax Act, 1961
  7. Consequences If Less Payment or No Payment is Received Subsequently in Respect of Bills Raised
  8. Money-changing Services Provided by a Foreign Exchange Broker
  9. Works Contract

6. Returns of Service Tax

  1. Manner of Filing Service Tax Return
  2. Due Dates for Filing Service Tax Return
  3. Penalty for Delay in Furnishing Return [Section 70 and Rule 7C]
  4. Nil Return
  5. First Return of Service Tax
  6. E-Filing of Service Tax Return
  7. Service Tax Return Preparer [Section 71]
  8. Service Tax Code Number
  9. Audit frequency in Service Tax

7. Registration [Section 69 of Finance Act, 1994 and Rule 4 of Service Tax Rules, 1994]

  1. Registration by Persons Liable to Pay Service Tax
  2. 1. Registration
  3. 2. Registration When There are
  4. 3. Procedure to Obtain Registration
  5. Penalty for Non-registration [Section 77]
  6. Renting of Immovable Property - Declared Service [Section 66E (a) and Section 66D(m)]

8. Declared Services and Related Provisions

  1. Activities Relating to Delivery of Goods on hire purchase, Etc. – Declared Service [Section 66E(g)]
  2. Hiring, Leasing, Licensing, Etc. of Goods without transfer of right to use –declared service [Section 66E(f)]
  3. Information Technology software related services – Declared service [Section 66E(d)]
  4. Intellectual Property Right Related Services [Section 66E(c)]
  5. Agreeing to Refrain from An Act, or, to do an act etc. Declared Service [Section 66E(e)]
  6. Service Portion in Catering or Restaurant Transaction: Declared Services [Section 66E(i)]
  7. Works Contract Services – Declared Service [Section 66E(h)]
  8. Exemption Relating to Works Contract/Construction Services [Notification No. 25/2012 –ST]
  9. Power to Grant Exemption from Service Tax [Section 93]
  1. 9. Exemptions, Demands and Interest Thereon
  2. Mega Exemption Notification No. 25/2012-Service Tax, dated 20.6.2012

    Some New Entries

    Summary Charts of Some Important Mega Exemption

    Abatement as Provided Vide Notification No. 26/2002

    Show Cause Notice Issued by Department

    Service Tax Collected from Any Person to be Deposited with Central Government [Section 73A]

    Provisional Attachment to Protect Revenue in Certain Cases [Section 73C]

    Penalties and Other Provisions

    Penalties under Service Tax

    Penalty for Offences by Director, etc. of Company [Section 78A]

    Power to Search Premises [Section 82]

    Offences and Penalties [Section 89]

    Cognizance of Offences [Section 90]

  1. Appendix 1: Selected Case Laws Issued by ICAI
  2. Appendix 2: Problems and Solutions
Part B – Common Provisions Under Indirect Tax Laws
  1. 1. Demand, Recovery and Refund
  2. Assessment in Case of Service Tax

    Demand and Recovery

    Step 1: Why Demand?

    Provisional Attachment to Protect Revenue in Certain Cases [Section 11DDA]

    Rectification of Mistake in case of Service Tax [Under Section 74 of Finance Act, 1994]

    Central Excise Act Recovery of Sums Due to Government [Section 11]

    Garnishee proceedings – Recovery from debtor of assessee [Section 11(2), Amendment by Finance Act, 2013 w.e.f. 10.05.2013; similar provision existed in service tax even earlier]

    Recovery Mechanism Strengthened [Section 11]



  1. 2. Appeals and Revision
  2. Brief Chart Showing Appellate Mechanism Under Indirect Taxes

    Brief Chart Showing Revisionary Powers Under Indirect Taxes

    Appeal to Commissioner Appeal

    Appeal to Appellate Tribunal Appeal to High Court

    Appeal to Supreme Court

    Review by Committee of Chief Commissioner or Commissioner [Section 35E]

    Revision by Central Government [Section 35EE of CEA]

  1. 3. Advance Ruling, Settlement Commission
  2. Advance Ruling

    Advance Ruling Authority

    Settlement Commission

    Offences under Central Excise-Cognizable and Non-cognizable)

  1. 4. Offence, Prosecutions, Penalties and Other Provisions
  2. Guidelines for Arrest and Bail under the Central Excise Act, 1944

    Service Tax

    Powers of Arrest Introduced in Service Tax [New Section 91]

    Other Provisions in Case of Service Tax (Effective from 06.08.2014)

    Offences under the Customs Act, 1962

    Penalties Under Excise

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