Indirect Taxes Manual
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Key Features of Indirect Taxes Manual
• Comprehensive Commentary on Excise, Service Tax and Customs
• Deals with topics relating to Practice and Procedure
• Covers the Updated Statute, Notifications, Circulars and other releases, as on date.
• Ready to refer Tables, to assist in application of the
• Flowcharts to guide the selected procedures
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Description
Indirect Tax is playing very crucial role in Indian Economy. It constitutes of taxes to be paid on manufacture, import, sale and even purchase in certain cases. These are not only amended by the Finance Act every year, but foresee changes vide day-to-day notifications, circulars and orders issued by the Governing bodies. This makes it dynamic and difficult to comply. Hence, an explicit understanding is very much essential.This book titled as ‘Indirect Taxes Manual7 is an attempt to collate the interpretation of three most prominent laws under Indirect Taxes comprising Excise, Service Tax and Customs, to make it easy to practice. It comprises the following four divisions Division I – Central Excise Manual Division II – Service Tax Manual Division III – Customs Manual Division IV – Tables, Flow Charts and Forms It was quite challenging to write this book considering the volume of information that was required to be collated in order to compile a Manual. I am glad that my determination and passion in this area of law had made it possible. This Manual has been compiled keeping into consideration not only the statutory provisions and rules under these laws but also references and extracts have been drawn from various documents such as Customs Manual 2015, Central Excise Manual 2008, Central Excise Intelligence and Investigation Manual, Integrated Central Excise and Service Tax Audit Manual 2015, Manual for Customs on Site Post Clearance Audit 2011 and Material on Excise Audit by ICAL
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Contents
Division-I Central Excise Manual
Chapter 1.1 Overview of Central Excise
Chapter 1.2 Indirect Tax Dispute Resolution Scheme, 2016
Chapter 1.3 Registration under Central Excise
Chapter 1.4 Concept of Manufacture under Central Excise
Chapter 1.5 Classification of Goods under Central Excise
Chapter 1.6 Exemptions under Central Excise
Chapter 1.7 Valuation under Central Excise
Chapter 1.8 Samples under Central Excise
Chapter 1.9 Warehousing under Central Excise
Chapter 1.10 Bond and Letter of Undertaking under Central Excise
Chapter 1.11 Invoicing under Central Excise
Chapter 1.12 CENVAT Credit
Chapter 1.13 Records and Returns under Central Excise
Chapter 1.14 Assessment and Provisional Assessment under Central Excise
Chapter 1.15 Demand and Recovery under Central Excise
Chapter 1.16 Manner of Payment of Duty under Central Excise
Chapter 1.17 Interest and Penalty under Central Excise
Chapter 1.18 Refund under Central Excise Indirect Taxes Man
Chapter 1.19 Investigations under Central Excise (Search & Seizure)
Chapter 1.20 Prosecution and Arrest under Central Excise
Chapter 1.21 Appeals and Revision under Central Excise
Chapter 1.22 Audit under Central Excise
Chapter 1.23 Settlement of Cases under Central Excise
Chapter 1.24 Advance Rulings under Central Excise
Chapter 1.25 Compounding of Offence under Central Excise
Division-II Service Tax Manual
Chapter 2.1 Introduction, Concept and Levy
Chapter 2.2 Service and Activity
Chapter 2.3 Definition of Terms
Chapter 2.4 Taxable Event
Chapter 2.5 Negative List of Services
Chapter 2.6 Declared Services
Chapter 2.7 Exempted Services
Chapter 2.8 Point of Taxation Rules, 2011
Chapter 2.9 Place of Provision of Services Rules, 2012
Chapter 2.10 Classification of Service
Chapter 2.11 Registration under Service Tax
Chapter 2.12 Rate of Tax
Chapter 2.13 Assessment under Service Tax
Chapter 2.14 Demand and Recovery under Service Tax
Chapter 2.15 Payment of Service Tax
Chapter 2.16 Payment of Service Tax under Reverse Charge
Chapter 2.17 Abatement under Service Tax
Chapter 2.18 Interest on Delayed Payments
Chapter 2.19 Penalties under Service Tax
Chapter 2.20 Investigations under Service Tax (Search & Seizure)
Contents at a Glance
Chapter 2.21 Audit under Service Tax
Chapter 2.22 Prosecution and Arrest under Service Tax
Chapter 2.23 Appellate Remedies
Chapter 2.24 Rectification of Mistake
Chapter 2.25 Settlement of Cases under Service Tax
Chapter 2.26 Compounding of Offence under Service Tax
Chapter 2.27 Advance Rulings under Service Tax
Chapter 2.28 Maintenance of Invoice under Service Tax
Chapter 2.29 Provisions of Central Excise Applicable to Service Tax
Chapter 2.30 Large Taxpayer Units
Chapter 2.31 Administrative Hierarchy
Chapter 2.32 Automation of Central Excise and Service Tax
Division-Ill Customs Manual
Chapter 3.1 Introduction, Concept and Levy under Customs Act
Chapter 3.2 Tariff Classification and Special Classification of
Projects Imports, Baggage and Postal Imports
Chapter 3.3 Valuation under Customs
Chapter 3.4 Arrival of Conveyance and Related Procedures
Chapter 3.5 Assessment and Procedure for Clearance of Import and
Export under Customs
Chapter 3.6 Adjudication & Demand under Customs
Chapter 3.7 Interest under Customs
Chapter 3.8 Special Provisions Regarding Baggage
Chapter 3.9 Warehousing under Customs
Chapter 3.10 Refund under Customs
Chapter 3.11 Import and Export through Courier
Chapter 3.12 Re-importation and Re-exportation of Goods
Chapter 3.13 Investigations under Customs (Search & Seizure)
Chapter 3.14 Confiscation and Penalties under Customs
Chapter 3.15 Redemption Fine under Customs
Chapter 3.16 Appeals under Customs
Chapter 3.17 Revision Applications under Customs
Chapter 3.18 Audit under Customs
Chapter 3.19 Prosecution and Arrest under Customs.
Chapter 3.20 Export Promotion Schemes
Chapter 3.21 Advance Rulings under Customs
Chapter 3.22 Settlement of Cases
Chapter 3.23 Compounding of Offences
Chapter 3.24 Indirect Tax Ombudsmen
Division-IV Tables, Flow Charts and Forms
Part-I Tables
Part – II Flow Charts.
Part-III Forms
List of Various Forms used in Compliance of Excise, Service Tax and Customs.