Audit Investigations & Prosecution under Indirect Tax
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Edition : 2016
Media : Paper Back
ISBN : 9789351296904
JBA Book Code : 172401
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Description : The title deals with the provisions of Audit, Investigations & Prosecution under the three Indirect Tax Laws i.e. Excise, Customs, and Service Tax. The taxation system in India works on the principle of self-assessment wherein the assessees need to determine their tax liability, compute the same and remit duly with the concerned Revenue department. The Government Officers are vested with responsibility to verify the Revenue declared, scrutinize the taxes assessed and remitted, and if the same is not found in order, then to investigate, litigate and if required, prosecute. The title discusses about steps taken by the Revenue officers to prevent the revenue leakage (via various Audits), methodology adopted to probe the source and reason of the leakage (via Investigations) and to bring into effect the provisions of prosecution & arrest, to penalize the responsible person. The provisions of all the three major Indirect Taxes, Excise, Customs and Service tax, have been discussed simultaneously, to help the readers analyse and compare the similarities and carve out the variances among them, when put in practice. These have been discussed in light of the practical approach adopted by the Revenue Officers, which are further explained with the help of Flow Charts and Tables. Key features Detailed discussion about Audit under Service Tax, Excise and Customs Investigations under Service Tax, Excise and Customs Prosecution and Arrest Provisions under Service Tax, Excise and Customs DRI and DGCEI Investigations Practical aspects of Audit, Investigations, Prosecution and Arrest Explained with the help of Flow Charts, Tables and Appendices About the Author CA Avinash Poddar is a Chartered Accountant. He is a senior partner in "M/s A A P and Co.", Chartered Accountants, Surat (Gujarat). He qualified as a Chartered Accountant in 2000 and established a firm APV & Associates. He deals with the practical aspects of Service Tax/ Excise through his advisory role in various organisations. He also represents his clients before adjudicating authorities, Appellate Authorities including CESTAT and Settlement Commission. He is also the author of the title Appeals and Litigation in Indirect Tax