About the Book

Audit, Investigations and Prosecution under Indirect Taxes, published by CCH (Wolters Kluwer), is a comprehensive book for Tax professionals, CA and Law students. 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
Interpretation of provisions on Audit, Investigations, Prosecution and Arrest under Service Tax, Excise and Customs
Includes relevant extracts and reference to

Customs Manual, 2015
Central Excise and Service Tax Audit Manual, 2015 (CESTAM, 2015)
Central Excise Intelligence and Investigation Manual
Manual for Customs On-Site Post Clearance Audit, 2011
Central Excise Manual, 2008
Discussion on recent Judicial pronouncements, Notifications, Circulars, Instructions under Service Tax, Excise and Customs
New guidelines for launching prosecution and Revised guidelines for Arrest & Bail for offences punishable under Customs Act, 1962
Relevant Forms under Central Excise, Customs and Service Tax
Elucidated with Flow Charts, Tables and Appendices
About the Author

Avinash Poddar is a Chartered Accountant and a Senior Partner at M/s A A P and Co., Chartered Accountants, Surat (Gujarat). He is also a law graduate (LL.B.), Certified Financial Planner (CFPCM), Microsoft Certified Professional (MCP), qualified DISA from ICAI, Post Graduate in Cyber Law (PGCCL) and has earned Certification from ICAI in Arbitration, Forensic Accounting and Fraud Detection, Valuation, IFRS, Indirect Taxes. He is a certified Internal Auditor (CIA – USA), Fraud Examiner (CFE-USA) and Information System Auditor (CISA – USA). He deals with the practical aspects of Service Tax/ Excise through his advisory role in various organizations. He also represents his clients before adjudicating authorities, Appellate Authorities including CESTAT and Settlement Commission.
Presently, he is pursuing Ph. D in “Convergence of Excise, Service Tax and VAT into GST and its likely impact on Industries of Gujarat”.

More Details about Audit, Investigations and Prosecution under Indirect Taxes

General Information  
Author(s)CA Avinash Poddar
PublisherCCH India
Edition2nd Edition 2016
Publish YearAugust 2016