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28 November 2014
Performance
Report No. 29 of 2014 - Performance Audit on Administration of Prosecution and Penalties in Central Excise and Service Tax of Union Government, Department of Revenue - Indirect Taxes, Central Excise and Service Tax

Prosecution is the commencement of a criminal proceeding, where the Government exhibits before a Court of Law the formal charges against a person accused of an offense and seeks to impose on such person a suitable punishment and penalty. Thus, in...

Sector: Taxes and Duties
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28 November 2014
Performance
Report No. 21 of 2014 - Performance Audit of Special Economic Zones SEZs of Union Government, Department of Revenue - Indirect Taxes, Customs

A Special Economic Zone is a geographical region within a Nation-State in which a distinct legal frame work provides for more liberal economic policies and governance arrangements than prevail in the country at large. The geographical areas thus...

Sector: Taxes and Duties
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18 July 2014
Performance
Report No. 11 of 2014 - Performance Audit on Indian Customs Electronic Data Interchange System of Union Government, Department of Revenue-Indirect Taxes,Customs

The Indian Customs Electronic Data Interchange System (ICES) was developed as the core ICT system through which import and export documents {Bills of Entry, Shipping Bills, Import General Manifests (IGMs) and Export General Manifests (EGMs)} were to ...

Sector: Taxes and Duties
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18 July 2014
Performance
Report No. 9 of 2014 - Performance Audit on Duty Entitlement Pass Book Scheme Union Government, Department of Revenue - Revenue-Indirect Taxes,Customs

India's exports have picked up in the recent years which rose by 15 per cent (CAGR) against global export growth of 5 per cent, with our share in global exports moving up from around 0.5 per cent in 1992 to 1.4 per cent in 2013. However, imports...

Sector: Taxes and Duties
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13 August 2013
Compliance
Report No. 14 of 2013 - Compliance Audit on Customs Union Government, Department of Revenue

The Report has a total revenue implication of RS 31.48 crore covering 31 paragraphs. We had issued another 90 paragraphs involving money value of RS 30.80 crore on which rectificatory action was taken by the Department/Ministry in the form of...

Sector: Taxes and Duties
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23 August 2013
Compliance
Report No. 17 of 2013 - Compliance Audit on Indirect Taxes-Central Excise and Service Tax Union Government, Department of Revenue

This Report contains 239 audit observations pertaining to Central Excise duties and Service Tax, having a total revenue implication totalling RS 569.55 crore. The Ministry/department had, till May 2013, accepted audit observations involving revenue...

Sector: Taxes and Duties
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13 August 2013
Performance
Report No. 9 of 2013 - Performance Audit of Levy and Collection of Services Tax on Import of Services of Union Government, Department of Revenue-Indirect Taxes, Services Tax

The department does not have a mechanism to arrive at a reliable estimate of value of taxable services imported. The department has however, initiated steps (since November 2011) to utilise primary data available with authorised dealers; the process ...

Sector: Taxes and Duties
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13 August 2013
Performance
Report No. 8 of 2013 - Performance Audit of Deemed Export Drawback Scheme and Reimbursement of Central Sales Tax Union Government, Department of Revenue -Indirect Taxes

This report contains results of two performance audits - one on 'Deemed Export Drawback Scheme' and another on 'Reimbursement of Central Sales Tax (CST) to EOU7STP1 2/EHTP3 units'. Both the export promotion measures emanate from the Chapters Eight...

Sector: Taxes and Duties
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30 March 2012
Compliance
Report No. 29 of 2011 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This Report contains 24 paragraphs with a revenue implication of RS 49.48 crore, out of which RS 3.21 crore has been recovered. We had also issued another 175 paragraphs involving money value of RS 155.26 crore to the Commissionerate/Ministry on...

Sector: Taxes and Duties
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30 March 2012
Compliance
Report No. 28 of 2011 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This Report contains 30 paragraphs, with a revenue implication of Rs.45.47 crore. We had issued another 129 paragraphs involving money value of Rs.112.53 crore to the department/Ministry on which rectificatory action was taken in the form of issue...

Sector: Taxes and Duties
Download Full Report (PDF 0.8 MB)
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