CONTENTS :-1. Excise 2. Customs3. Service Tax4. VAT ABOUT THE BOOK:-This book represents the law of Central Excise, Customs, Service Tax, Cenvat Credit and VAT as amended up to 31-10-2013 and includes all relevant circulars, decisions, and notifications up to the said date. Changes introduced by Finance Act, 2013 and all Notifications and new Rules as well as amendments to the Notifications and Rules up to 31-10-2013 have been incorporated. All relevant case laws and Circulars have been incorporated in appropriate places. In addition to ‘Test Yourself’, a new segment ‘Problems & Solutions’ has been added to familiarize students with computation problems. This edition covers the Syllabus for May 2014 CA Final Examinations. Service Tax chapter has been completely recast taking into account the new levy based on negative list introduced w.e.f. 01-07-2012. Answers to CA Final May, November 2011, May, November 2012; and May, November 2013 Examinations have also been incorporated. The book is structured in a format, which is student friendly, and the topics and the sequence have been carefully chosen in order to enable the students to understand the entire law of indirect taxes in a simple, sequential and smooth fashion. Wherever the provisions are challenging, adequate examples and illustrations have been provided. All case laws have been discussed with facts to facilitate easier understanding. Key words are provided along with case laws to facilitate revision.ABOUT THE AUTHOR:-Mr, K. Vaitheeswaran obtained a law degree from the Madras Law College in the year 1990. He completed his Grad CWA from the Institute of Cost and Works Accountants of India and has also passed the Final Examinations of the Institute of Company Secretaries of India. He joined the offices of Mis. Subbaraya Aiyar Padmanabhan and Ramamani, Advocates in the year 1990 and became a partner in the year 1998. He is the head of a legal practice in Chennai specializing in Corporate Law, Direct and Indirect Taxes and Negotiation & Drafting of International Contracts. He is also a guest faculty teaching Excise, Customs, Service Tax and VAT at various Institutes conducting classes for professional courses such as CA, CWA and CS. He has written a number of articles on various subjects and has spoken in a number of forums through out the country on Income Tax, FEMA, Service Tax, Excise, VAT and GST. He has authored books such as VAT in India, Cenvat Credit Demystified, Tamil Nadu Sales Tax Samadhan Scheme as well as books for students.
Snow White Publication
19th Edition, August 2014