The Central Excise duty is levied in terms of the Central Excise Act, 1944 &amp; the rates of duty, are as per Schedule I &amp; II of the Central Excise Tariff Act, 1985. The taxable event under the Central Excise law is manufacture/ production &amp; the liability of Central Excise duty arises as so

Comprehensive Economic Cooperation Agreement (CECA)        The India-Singapore Comprehensive Economic Cooperation Agreement (CECA) was successfully concluded and was signed on 29 June 2005, during Prime Minister Lee Hsien Loong's State Visit to India. This landmark agreement is India's first ever CE

In case a service provider has made excess Payment of Service Tax to the Central Govt. than what was required to be paid, there are 2 options available to the assessee:-     1.     Self-Adjustment of Excess Service Tax Paid against his future tax liability     2.     Claim     Service Tax Refund    

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