CA FINAL OLD SYLLABUS INDIRECT TAX UPTO MAY 2014 EXAM
Service Tax & VAT
|
Excise
|
Customs
|
40 Marks
|
40 Marks
|
20 Marks
|
CA FINAL NEW SYLLABUS INDIRECT TAX FROM NOV 2014 EXAM
Service Tax
|
Excise
|
Customs
& Foreign Trade Policy
|
50 Marks
|
25 Marks
|
25 Marks
|
In new syllabus VAT is not there.
But there shall be many concepts of VAT which shall be used in both Service Tax
and Excise.
In new syllabus Foreign Trade
Policy is included. Many concepts in Customs derives its logic from foreign
trade policy. There this part which was not in earlier syllabus has been
included now.
Syllabus of excise is same in
both old and new syllabus. The difference is of marks only.
Combined and see it
Old : ST + Excise = 80 Marks
New ST + Excise = 75 Marks
It means CCR might be covered
extensively in new syllabus
What should be the strategy.
Maximum concentration on Service Tax and CCR. Secure 50 Marks.
The importance of service tax is greatly enhanced for simple reason that practicing CA shall get more work on service tax rather than a factory work.
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