Description
Bloomsbury Professional India Interpretation of Indirect Tax Statutes: including GST 2e by Kishori Lal
Highlights of the book
- Concepts of interpretation of tax statutes lucidly explained
- An exclusive chapter on Goods and Services Tax, A separate chapter on Service Tax
- Exhaustive coverage on Natural Justice and Theory of precedent
- Special emphasis on the decisions of the CESTAT, on all topics
- New Chapters added to this edition
o Sabka Vishwas (Legacy Dispute Resolution) Scheme
o Res judicata
- Comprehensive coverage of cases on Levy of Customs, Central Excise, Service tax
and GST, Classification of goods and services, Exemption, Valuation of goods and
services, CENVAT Credit/Input Tax Credit, Recovery of Tax dues, Refund/Rebate, Small
Scale Exemption
About the author
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 inthe 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.