Interpretation of Indirect Tax Statutes including GST
- Year of Publication: 2020
- Edition: 1st
- ISBN: 97-893-54352-90-4
- No.of Pages: 1251
The Book deals with the general rules of Interpretation and topics covered by the four main enactments pertaining to indirect taxes namely Customs, Central Excise, Services Tax and GST. It also covers the general provisions relating to taxation such as classification, valuation and demand pertaining to short recovery and refund of the excess payment. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as rule of stare decisis and exceptions to the rule of stare decisis.
Key Features
- Concepts of interpretation of tax statutes lucidly explained
- Exclusive chapter on:
- GST
- Service Tax
- Exhaustive coverage on Natural Justice and theory of precedent
- Special emphasis on the decisions of the CESTAT on all the topics
- Comprehensive coverage of cases on:
- Levy of Customs, Central Excise, Service tax and GST
- Classification of goods and services
- Exemptions
- Valuation of goods and services
- CENVAT Credit/Input Tax Credit
- Recovery of Tax dues
- Refund/Rebate
- Small Scale Exemption
The author is an officer of Customs, Central Excise & Service Tax Department belonging to 1989 batch of IRS (C & CE). He has worked in various capacities in the Department dealing with Customs, Central Excise, Service Tax, Narcotics and Goods and Service Tax.
He has more than 31 years of experience including 4 years of experience in representing the Department’s cases before the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT) pertaining to Customs, Central Excise & Service Tax.
This is 3rd book of the author, his first book being on “Export Import, Law, Procedure & Policy” published by CENTAX Publications New Delhi and 2nd “Interpretation of Fiscal Statutes” Published by Snow White Publications Mumbai.
Bloomsbury Professional India brings out quality content on tax, accounting and law for professionals in India. Bloomsbury Professional is part of Bloomsbury, a UK based company with offices in London, Oxford, New York, Sydney and New Delhi. The New Delhi based office of the publisher, have over the past few years of operations in India, brought out several market leading books and aims to be the first choice of professionals.
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- Year of Publication: 2020
- Edition: 1st
- ISBN: 97-893-54352-90-4
- No.of Pages: 1251
The Book deals with the general rules of Interpretation and topics covered by the four main enactments pertaining to indirect taxes namely Customs, Central Excise, Services Tax and GST. It also covers the general provisions relating to taxation such as classification, valuation and demand pertaining to short recovery and refund of the excess payment. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as rule of stare decisis and exceptions to the rule of stare decisis.
Key Features
- Concepts of interpretation of tax statutes lucidly explained
- Exclusive chapter on:
- GST
- Service Tax
- Exhaustive coverage on Natural Justice and theory of precedent
- Special emphasis on the decisions of the CESTAT on all the topics
- Comprehensive coverage of cases on:
- Levy of Customs, Central Excise, Service tax and GST
- Classification of goods and services
- Exemptions
- Valuation of goods and services
- CENVAT Credit/Input Tax Credit
- Recovery of Tax dues
- Refund/Rebate
- Small Scale Exemption
The author is an officer of Customs, Central Excise & Service Tax Department belonging to 1989 batch of IRS (C & CE). He has worked in various capacities in the Department dealing with Customs, Central Excise, Service Tax, Narcotics and Goods and Service Tax.
He has more than 31 years of experience including 4 years of experience in representing the Department’s cases before the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT) pertaining to Customs, Central Excise & Service Tax.
This is 3rd book of the author, his first book being on “Export Import, Law, Procedure & Policy” published by CENTAX Publications New Delhi and 2nd “Interpretation of Fiscal Statutes” Published by Snow White Publications Mumbai.
Bloomsbury Professional India brings out quality content on tax, accounting and law for professionals in India. Bloomsbury Professional is part of Bloomsbury, a UK based company with offices in London, Oxford, New York, Sydney and New Delhi. The New Delhi based office of the publisher, have over the past few years of operations in India, brought out several market leading books and aims to be the first choice of professionals.
