NCU-FORM-29 ey eb seem | &£ ITMUNIVERSITY REVIEW DATE! ACU jon paper forMINOR TEST — Semester: V-ODD “School of Management _ Session: (July-Dec) | Programme: B.Com. (H) | Course Name:Indirect Taxation and Practice Maximum Marks: 20 | Course Code : SML 315 | Duration : 1 hr |e ea ee pee ees ee eee aS Instructions: I. Marks are indicated against the questions 2. Attempt all questions. | | QL. Answer the following with reasons:(Explain in 50 words) a, What is Service Tax, Is itan indirect tax? 1 Mark b. Explain the concept of reverse charge? 1 Mark cc, What are declared Services? 1 Mark d. What is constitutional provision regarding enactment of service tax’? 1 Mark fe. What are source of service tax law? 1 Mark Q2. Mr. A boarded Rajdhani Express (fully AC train) from Kanpur on July 5, 2014 and disembarked at New Delhi. He hired a car from a local cab operator for the whole day ‘on a lumpsum consideration and visited Delhi's historical monuments. In the night, he took the Metro to International Airport and boarded a flight to Mumbai. At Mumbai Airport, he used a radio taxi for going to his Hotel. Mr. A returned to Kanpur from a different train, Pushpak Express in sleeper class With reference to the provisions of Finance Act, 1994, examine the livability of service tax on the various modes of travel undertaken by Mr. A Word Limit- 200 (5 Marks) Q3. Write a short note on Section 66B under service tax law. Word Limit-100(2.5 Marks) 22 ~_ nD