28685paper4st cp inipages
TRANSCRIPT
PRACTICE MANUAL
© The Institute of Chartered Accountants of India
Paper – 4 Taxation
PART – II : Service Tax & VAT
Statement showing topic-wise distribution of Examination Questions along with Marks Chapter Term of Examination Total
Marks Avg.
Marks Nov. 2009 May 2010 Nov. 2010 May 2011 Nov. 2011 May 2012
Q M Q M Q M Q M Q M Q M
PART-II : SERVICE TAX AND VAT
1 Basic Concepts of Service Tax 5(a) 2 6(b)(ii) 2 4(b) 4 8 1.3
2 Point of Taxation
3 Valuation of Taxable Service 5(d) 2 4(b) 4 1(c) 2(b)
5 4
3(b) 4 2(b) 3(b)(g)
4 0.5
23.5 4
4 Payment of Service Tax and Filing of Returns
Unit-1 Payment of Service Tax 5(a) 6(b)(iii)
2 3
6(b)(ii) 6(b)(iii)
3 3
2(b) 3(b)
4 4
3(b)(i) 3(b)(ii) 5(b)
2 2 4
2(b) 4(b) 6(b)
4 4 4
3(b)(h) 0.5
39.5 6.6
Unit-2 Filing of Returns 5(b) 6(b)(ii)
2 3
5(c) 2 5(b) 4 7(b) 4 5(b) 4 7(b) 4 23 3.8
© The Institute of Chartered Accountants of India
5 VAT-Concepts and General Principles
7(c) 8(a) 8(b)(i)
2 8 3
7(a) 7(d) 8(b)(i)
2 2 3
1(d) 3(c) 7(c)
5 4 4
1(d) 2(c) 5(c) 6(c)
5 4 4 4
1(d) 2(c) 5( c) 7(c)
5 4 4 4
2(c) 4(c) 5(c) 6(c)
4 4 4 4
83 13.8
6 Input Tax Credit and Composition Scheme for Small Dealers
Unit-1 Input Tax Credit 8(b)(iii) 3 8(a) 8 6(c) 4 4(c) 4 4(c)(iv) 1 1(c) 3(c)
5 4
29 4.8
Unit-2 Composition Scheme For Small Dealers
7(c) 2 5(c) 4 3(c) 4 3(c) 4 14 2.3
7 VAT Procedures 7(a) 7(b) 7(d) 8(b)(ii)
2 2 2 3
7(b) 8(b)(ii) 8(b)(iii)
2 3 3
2(c) 4(c)
4 4
7(c) 4 4(c)(i) 4(c)(ii) 4(c)(iii) 6(c)
1 1 1 4
7(c) 4
40 6.7
Note: ‘Q’ represents question numbers as they appeared in the question paper of respective examination. ‘M’ represents the marks which each question carries. The above matrix has been prepared in accordance with the current syllabus applicable for May 2013 examination.
The question papers of all the past attempts of IPCC can be accessed from the BOS Knowledge Portal on the Institute’s website www.icai.org.
© The Institute of Chartered Accountants of India
CONTENTS
Chapter Chapter Heading Page No.
PART II : SERVICE TAX AND VAT
1 Basic Concepts of Service Tax 1.1 – 1.9
2 Point of Taxation 2.1 – 2.10
3 Valuation of Taxable Service 3.1 – 3.15
4 Payment of Service Tax and Filing of Returns 4.1 – 4.18
Unit-1: Payment of Service Tax 4.1 – 4.12
Unit-2: Filing of Returns 4.13 – 4.18
5 VAT – Concepts and General Principles 5.1 – 5.26
6 Input Tax Credit and Composition Scheme for Small Dealers 6.1 – 6.16
Unit-1: Input Tax Credit 6.1 – 6.12
Unit-2: Composition Scheme For Small Dealers 6.13 – 6.16
7 VAT Procedures 7.1 – 7.7
© The Institute of Chartered Accountants of India