Indirect Taxation (For CMA Inter)

Contents: I. Service Tax: 1. Basic Concepts. 2. Point of Taxation, Valuation and Place of Provision of Services. 3. Negative List, Exempted Services and Service Tax Liability. 4. Comprehensive issues under Service Tax. II. Central Excise: 1. Basic Concepts. 2. Valuation under Central Excise. 3. Export Procedures under Central Excise. 4. Cenvat Credit Rules, 2004. 5. SSI Exemption. 6. Registration and Payment of Duty. 7. Excise Audits. III. Customs Act: 1. Basic Concepts. 2. Valuation under Customs. 3. Types of Duties. 4. Administrative and other Aspects. 5. Import and Export Procedure. 6. Baggage Rules, 1998. IV. Exim Policy: 1. Foreign Trade Policy 2015-2020. V. Value Added Tax (Vat): 1. Basic Concepts. 2. Registration under VAT. 3. VAT Rates and Schedules. 4. Input Tax Credit and Other Related Topics. VI. Central Sales Tax: 1. Central Sales Tax Act, 1956. VII. TRansfer Pricing" 1 .  International Taxation and Transfer Pricing. VIII. Comprehensive Issues: 1. Comprehensive Issues under Excise, Service Tax and Customs and Appeals. Appendices.