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MBA _compulsory III &IV_ - 44 -

Dr. Babasaheb Ambedkar Marathwada University Aurangabad

   Revised Course Structure for Master in Business Administration

June 2009

MBA Semester IV                                  Specialization: - Finance

Elective OP 406 A:   Indirect Taxation

Course Contents

Central Excise: Nature and Contemporary Legislation for the same, Liability for the central excise, Job workers, Classification of Goods, Determination of Tariff Headings, Valuation of Goods, Transaction Value, Administrative Structure of Excise Departments, Various Procedures:- Legislation, Self Removable under Invoice, Manner and Payment of Duty and letter of Undertaking, Show Cause Notice, Adjudication, Interest, Penalty, Confiscation, Seizure, Duty Payment under protest, Refunds, Appeals, Excise Audit, Concessions for SSI Units, Definitions, i. Goods, ii. Manufacture, iii. Excisable goods.

Service Tax: Extent, Commencement and Application, Definitions-Charge of Service Tax, Valuation of Taxable Services for Service Tax, Valuation of Taxable Services for Changing Tax, Payment of Service Tax, Registration- Furnishing of Returns

Value Added Tax (VAT): Definitions- Agriculture, Business, Capital asset, Dealer, Non-resident dealer, Goods, Place of business, Purchase price, Sale price, Resale, Turnover of purchase and turnover of sales

Incidence of Tax, Tax liability, Rate of tax on goods specified in schedule

Registration, Registration procedure, Fresh registration, Information to be furnished regarding change of business, Declaration of name of manager and PAN, Returns and self assessments, Payment of Tax, Deduction of tax at source, Payment of tax, Tax audit under VAT

Books Recommended:-

a.

Indirect Taxes- Law & Practices- V.S. Datey

b.

Indirect Taxes- Jakotiya

c.

Indirect Taxes-Snowwhite Publications.

d.

VAT Ready Reacnor- Saxena

e.

Income Tax – Dr. Vinod Singhania

Note :- At least 10 Case Studies should be taught in class on relevant         

          subject syllabus        

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