7. Short Note: Trade Parlance Theory (VVVVV Imp)
8. What is Assessable Value. Principles in Determining AV. (SRS Conditions)
10. Deduction allowed for Valuation of Excisable Goods.
11. Rule 6- Price is not the sole consideration . Is Raw Material Supplied added
15. Samples, Prototypes – its liability for Excise Duty (VVVVV Imp)
16. Invoicing System (VVV Imp)
17. Penalty for non payment of ED (Monthly facility will be withdrawn).
20. SSI (VVVVV Imp)
22. MRP Rules (New Amendment of Yr.2008)
24. Special Audit (Sec 14A- Valuation Audit & Sec 14AA- Cenvat Credit Audit)
25.What is Adjudicating Authority (Inspector to Commissioner except CBDT, CESTAT)
26. Do all Practical Questions of all Past Exams. (VVVV Imp)
27. Do all recent amendments &Case Laws from RTP & CA Student Journal+ other sources.
2. What are Goods. Whether they include Storage, baggage.
3. What is Re-import of Goods ( First exported then received back for repair..)
4. If Basic Customs Duty is exempt then is ACD exempt – NO.
5. Date of Determination of Rate of Duty (Kiran- Garden Spinning- LML case)
6. Import Procedures (VVVV Imp)
7. Export Procedures (VVVV Imp)
8. Duty Drawback – Sec 74 (VVVVVV Imp)
9. Do all Practical Questions of all Past Exams. (VVVV Imp)
10.Do all recent amendments & Case Laws from RTP & CA Student Journal+ other sources.
C} SERVICE TAX
3. Revise Return ( Not 60 days but now 90 days) (VVVVV Imp)
5. Sec 77- Penalty (VVVVV Imp)
6. Practical Question on Money Changer (Rate – 0.125%) (VVVV Imp)
8. Adjustment of Excess amount of Service Tax paid ( Upto Rs. 1 Lakhs per mth/ per qrtr)
9. Renting of Immovable property (Property tax paid will be lessed from Rent Recvd & on
balance ST will be charged).
10. R & D Cess- 5% paid is deducted from the rate of ST.
11. Business Auxuillary Services- Game of Chance, KBC (VVVV Imp)
13. CA Services (VVVVV Imp) , ST is not chargeable on what (representation
14. Construction of Residential Complex (Upto 12 Flats – NO ST, More than 12 Flats- pay ST)
Case–S. Rangarajan (2008) Purchased 2 flats but constructed as one, held they are 2 flats.
15. Do all recent amendments &Case Laws from RTP & CA Student Journal+ other
D} CENVAT CREDIT
5. Condition for availment of Cenvat Credit on Input Services (VVVVV Imp)
E} OTHERS- COMMON TOPICS
1. Advance Ruling (VVVV Imp).
4. Fine in lieu of Confiscation (Redemption fine) (VVVV Imp)
7. Prosecution in case of Officers ( Co- Directors, P-ship – Partners,…)
8. Attachment of Property notice – Sec 73 C (sent along with SCN to recover ED)
Note: Professor Mukesh has recommended that on Exam Day first do all the above questions and then do balance.
Our Godspeed Wishes are always with you. Do Remember, Indubitably, 100% you shall be a Professional Chartered Accountant.
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