by ca. atul kumar gupta fca, fcma, mima
Post on 13-Jan-2016
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By CA. Atul Kumar GuptaBy CA. Atul Kumar GuptaFCA, FCMA, MIMAFCA, FCMA, MIMA
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SchemeScheme
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Applicable and BenefitApplicable and Benefit
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Tax DueTax Due
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Who Can’t Apply [Section 106(1)]Who Can’t Apply [Section 106(1)]
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Who Can’t Apply [Section 106(1)]Who Can’t Apply [Section 106(1)]
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Who Can Apply Who Can Apply Department shall reject recording reasons [Sec 106(2)]Department shall reject recording reasons [Sec 106(2)]
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Who Can Apply Who Can Apply Department shall reject recording reasons [Sec 106(2)]Department shall reject recording reasons [Sec 106(2)]
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Requiring production of Accounts, Documents or other Evidence under
the Chapter or Rule
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Section 14 of Central Excise Act, 1944
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Section 14 of Central Excise Act, 1944
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Section 72 – Best Judgment Assessment
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Section 73 Recovery of Service Tax not levied or paid or Short –levied
or Short-paid or Erroneously Refunded
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Section 73A Service Tax Collected from any person to be deposited
with Central Government
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Section 73A Service Tax Collected from any person to be deposited
with Central Government
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Procedure 1/4
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Procedure 2/4
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Procedure 3/4
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Procedure 4/4
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Thank You and Your Query Please….
CA. Atul Kumar Guptawww.servicetax.net(M) 9810103611atul@servicetax.netpctl@rediffmail.com
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