Revision of syllabus of Group – I – Paper- 4 - Taxation – Part – II and Group – II – Paper – 7 - Section A: Information Technology of Intermediate (IPC) Course; INTERMEDIATE (IPC), GROUP I, PAPER 4: TAXATION Syllabus PART II – INDIRECT TAXES (50 MARKS) Objective: To develop an understanding of the basic concepts of the different types of indirect taxes and to acquire the ability to analyse the significant provisions of service tax. 1. Introduction to excise duty, customs duty, central sales tax and VAT – Constitutional aspects, Basic concepts relating to levy, taxable event and related provisions 2. Significant provisions of service tax (i). Constitutional Aspects (ii) Basic Concepts and General Principles (iii) Charge of service tax including negative list of services (iv) Point of taxation of services (v) Exemptions and Abatements (vi) Valuation of taxable services (vii) Invoicing for taxable services (viii) Payment of service tax (ix) Registration (x) Furnishing of returns (xi) CENVAT Credit [Rule 1 -9 of CENVAT Credit Rules, 2004] Note – If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in place of the existing legislations with effect from the date to be notified by the Institute. Students shall not be examined with reference to any particular State VAT Law.
Posted on: Fri, 02 Aug 2013 14:21:06 +0000
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