The title deals with the provisions of Audit, Investigations & Prosecution under the three indirect laws i.e. Excise, Customs, and Service Tax. The taxation system in India works on the principle of self-assessment i.e. the assessees need to determine their tax liability, compute the same on their own and remit duly with the concerned Revenue department. It is the responsibility of the Government Officers to identify whether the correct revenue is being declared in the returns and taxes as applicable on it is being paid. The title discusses about steps taken by the revenue officers to prevent the revenue leakage, how they detect who are responsible for the leakage and the provisions of prosecution & arrest to punish the responsible person. The provisions have been discussed with the practical approach adopted by Revenue Officers which are further explained with the help of Flow Charts and Tables.

Key features:
ü  Detailed discussion about Audit, Investigations, Prosecution and Arrest under Service Tax, Excise and Customs
ü  Includes reference to
·         Customs Manual, 2014
·         Service Tax Audit Manual, 2011
·         Manual for Customs On-Site Post Clearance Audit, 2011
·         Central Excise Manual, 2008
·         Central Excise Intelligence and Investigation Manual
ü  DRI and DGCEI Investigations
ü  Practical aspects of Audit, Investigations, Prosecution and Arrest
ü  Elucidated with Flow Charts, Tables and Appendices
ü  Relevant Forms under Central Excise, Customs and Service Tax
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”

More Details about Audit Investigations and Prosecution under Indirect Tax

General Information  
Author(s)CA Avinash Poddar
PublisherCCH India
Publish YearOctober 2015