INDIRECT TAX CMA FINAL 2017-18

Description

The book contains the following topics:-

 THE CENTRAL EXCISE ACT, 1994   (Introduction of Excise Duty, Defination, Classification, Valuation, Cenvat Credit Small Scale Industries, Registration, Payment of Duty, Invoice, Return, Assesment, Clearance or removal of goods, Daily Stock Account, Records, Export, Warehousing, Central Excise removal of goods, Central Excise Rule, 2002 Remission of Duty, Miscellaneous  Case Studies)

THE CUSTOMS ACT, 1992 (introduction, Relevant Laws, Taxable Event & Determination of Duties, Re-important of Expert Goods [Sec 20],   Definition, Classification, Duties, Valuation, Assessment, Exemption, Import Procedure, Export Procedure, Baggage, Duty Drawback, Warehousing, Store, Goods in transit and transport of goods, Goods imported or exported by post, Coastal Goods [Sec. 91 to 99],  Goods derelict, wreck, jetsam and flotsam    Boat Note, Power to prohibit importation or exportation of goods [Sec.11],  Search & Seizure, Confiscation of goods, Power of Proper Officer,  Miscellaneou)

COMMON TOPICS   (Exemption,  Emergency Power, Civil proceedings, Criminal Proceeding, Appeal & Revision, Recovery & Adjudication, Refund, Advance Ruling, Settelment Commission, Miscellaneous)

SERVICE TAX  (Introduction, Meaning of Service Tax, Negative list, Exemption of Service Tax, Point of Taxation Rule 2011, Place of Provision of Service rule 2012, Abatement, Reverse Charge, Registration, Small Service Provider, Payment, Adjusment, Valuation,  Bundle Service, Invoice, Account & Records, Return, Composite Scheme, Export, SEZ, Special Audit, Assessment, Penalty, Miscellaneous, Varities of Services, Educational Services, Intelluctual property Service, Renting of Immovable Property, Works Contract Service , Construction Service, Service of Transportation of goods by road, Courier agency service, Transportation of goods by other modes of transportation, Transportation of passengers, Financial Services, Tour Operater Services, Hiring or Leasing Services, IT Software Service, Job work Process, Food related services Value Added Tax, Central Sales Tax  and  Foreign Trade Policy).