Interpretation of Indirect Tax Statutes

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Description

This 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

Additional information

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About 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 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.

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