Page 112 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 6: Service Tax

6.13 Review Questions Notes

1. Discuss the taxable services under the service tax.
2. Elucidate upon the existing scheme for levy, assessment and collection of Service Tax in
India.

3. What do you see as the reason for the provisions relating to Service Tax extending to
whole of India except the State of Jammu & Kashmir? Discuss.
4. What are the challenges before the Service Tax Administration in India?
5. What is the rationale behind Indian Government adopting a flexible approach concerning
Service Tax?
6. Write short notes on audit and inspections for the service tax in India.
7. Discuss about Section 65A.
8. Explain about Administrative Mechanism.
9. What are the Provisions for Input Tax Credit?
10. What do you know about Electronic Tax Administration?

Answers: Self Assessment

1. Service 2. Directorate

3. Taxable 4. Jurisdictional
5. Corporate 6. India
7. Higher 8. Administration
9. Directorate 10. Input
11. Central 12. Commissionerates
13. Commendable 14. Legal
15. Audit

6.14 Further Readings

Books Datey, V.S. 2005. Indirect Taxes, Taxmann Publisher, Delhi. Twentieth Edition.

Dinkar Pagare; Law and Practice of Income Tax; Sultan Chand & Sons; latest edition
Dr. Vinod K. Singhania and Monica Singhania; Students’ Guide to Income Tax;
Taxmann Publications Pvt. Ltd.; latest edition.

Girish Ahuja and Ravi Gupta; An Elementary Approach to Income Tax & Sales Tax;
Bharat Publications; latest edition.
H.C. Mehrotra; Income-tax Law and Accounts; Sahitya Bhawan; latest edition.

Mahesh Chandra & D.C. Shukla; Income-tax Law and Practice; Pragati Publications;
latest edition.
Sanjeev Kumar. 2005. Indirect Taxes, Bharat Law House, Delhi. Fifth Edition.

LOVELY PROFESSIONAL UNIVERSITY 107