Audit Reports

25 March 2011

Performance

Report No. 25 of 2010 - Performance Audit of Service Tax on Construction Services Union Government (Indirect Taxes – Service Tax)

We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in ensuring proper levy, assessment and collection of service tax on three construction services viz....

Sector:

Taxes and Duties

Chapter 2 - Findings on systems, rules, regulations and internal controls

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Report No. 25 of 2010-11 (Indirect Taxes - Service Tax) CHAPTER II FINDINGS ON SYSTEMS, RULES, REGULATIONS AND INTERNAL CONTROLS We have arranged the audit findings in this chapter under two sections. Section A contains findings on procedural...

Chapter 8 - Cenvat credit

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Report No. 25 of 2010-11 (Indirect Taxes - Service Tax) CHAPTER VIII CENVAT CREDIT 8. Cenvat credit A provider of taxable services can, in terms of rule 4 of the Cenvat Credit Rules, 2004, avail credit of excise duty paid on inputs and capital...

Executive Summary

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Report No. 25 of 2010-11 (Indirect Taxes - Service Tax) We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in ensuring proper levy, assessment and collection...

Chapter 3 – Abatement

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Report No. 25 of 2010-11 (Indirect Taxes - Senice Tax) CHAPTER III ABATEMENT IfH 3.1 Abatement As per departmental notifications for CON/CCS, the service provider has the option to claim abatement of 67 per cent of the gross amount charged and pay...

Chapter 5 – Advance

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Report No. 25 of 2010-11 (Indirect Taxes - Service Tax) 5. Service tax on advance payments As per amended rule provisions applicable from 16 June 2005 when payment relatable to taxable services are received during the course of provision of sen ice, ...

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05 August 2011

Performance

Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

The XIX Commonwealth Games (CWG-2010) were successfully hosted in Delhi from 3 to 14 October 2010. These Games represented the largest ever multi-sport event held in India. 4336 athletes and 2115 officials representing 71 Commonwealth Games...

Sector:

Art, Culture and Sports

Annexes

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List of Annexes Referred Chapter Annexe Annexe Title Page No. No. 1. Introduction 1.1 List of Competition Venues 573 List of Training/ Practice Venues 2. Study Report on 2.1 Executive Summary of C&AG's Study Report 575 'Preparedness for XIX on...

Chapter – 19 Venues developed by other agencies

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CHAPTER Venues developed by other agencies NDMC and PWD, GNCTD developed competition/training venues at Thyagaraj, Talkatora, Shivaji, and Chhattrasal Stadia and Government Model Ludlow Castle School. In addition, three other sets of competition/...

Chapter – 30 Health Services for CWG-2010

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CHAPTER Health Services for CWG-2010 The Directorate of Health Services (DHS) in the Department of Health and Family Welfare (DoHFW), GNCTD formulated a Health Action Plan (HAP) for CWG-2010 in October2009. The aim of the HAP was to provide free...

Chapter – 20 Commonwealth Games Village

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CHAPTER Commonwealth Games Village The Commonwealth Games Village, near the Akshardham Temple, had three major components - a residential complex for housing the athletes and officials, practice areas for athletes, and temporary structures...

Chapter 2 – Study Report on 'Preparedness for the XIX Commonwealth Games 2010'

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Section - A Background CHAPTER 1 Introduction 1.1 Commonwealth Games India, surpassing the IX Asian Games (held The Commonwealth Games (CWG) is a in Delhi in November- December 1982) and the I Asian Games (held in Delhi in March multi-sport event...

Chapter 4 – Governance and Monitoring Arrangements

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Governance and CHAPTER Monitoring Arrangements Section - B Core Issues Prime Ministerial approval for the IOA to bid, in May 2003, for CWG-2010 was processed by MYAS, without even obtaining the IOA bid document. In September 2003, Cabinet approval...

Chapter 10 – Ceremonies

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OC 1 | I UJ 1- Q. Ceremonies < I 10 U The main ceremonial events of CWG-2010 were the Queen's Baton Relay (containing a O) 03 C U -= !E 03 message of Queen Elizabeth - II) which was to be carried through the Commonwealth w--- C 03 o CO c S>.t2 o...

Chapter – 26 Other infrastructure Development Activities

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CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In September 2008, GNCTD decided to introduce a TETRA network in time for...

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28 November 2014

Compliance

Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

This Report contains the audit findings of significant nature detected during the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices for the year ended 31 March 2013. The Report contains five...

Sector:

Transport & Infrastructure

Chapter 2 - Traffic - Commercial and Operations

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Report No.26 of 2014 (Railways) Chapter 2 Chapter 2: Traffic - Commercial and Operations The Traffic Department comprises four streams viz., Traffic, Commercial, coaching and Catering & Tourism. The activities related to these streams are performed ...

Chapter 5 - Mechanical – Zonal Hqrs/Workshops/ Production units

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Report No.26 of 2014 (Railways) Chapter 5 Chapter 5 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is mainly responsible for management of- > Train operations by ensuring Motive Power availability, Crew Management,...

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06 August 2010

Performance

Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

We conducted a performance audit on the levy of customs duty on 'natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin (chapter 71 of Customs...

Sector:

Taxes and Duties

Chapter 3 - Obligations of exporters for availing benefits of promotional measures

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Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER III OBLIGATION OF EXPORTERS AVAILING OF BENEFITS OF ROMOTIONAL MEASURES 3.1 In this and the subsequent chapters we have discussed compliance issues and their impact i.e. cases of...

Chapter 4 - Implementation of the export promotion schemes

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Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER IV IMPLEMENTATION OF THE EXPORT PR MOTION SCHEMES Since the Government is foregoing substantial amounts of duty under the export promotion schemes, it has to ensure that various conditions...

Chapter 2 - Findings on rules, regulations, and systems

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Report No. 15 of2009-10 (Indirect Taxes - Customs) HAPTERII FINDINGS ON RULES, REGULATIONS AND SYSTEMS 2.1 In this chapter we have included audit findings and recommendations on system issues viz. inadequacies in the Acts/rules/notifications issued ...

Chapter 5 – Use of brand name

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Report No. 15 of2009-10 (Indirect Taxes - Customs) Chapter note no. 13 of chapter 71 of the CET provides that the process of affixing or embossing trade name or brand name on articles of jewellery shall amount to ‘manufacture’ under heading...

Chapter 1 – Introduction

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Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER I INTRODUCTION 1.1 Gems and Jewellery: the eternal fascination Mankind has been captivated by gems and jewellery from time immemorial. India has given the world the Kohinoor and the Hope...

Executive Summary

_{(PDF 0.69 MB)}

Report No. 15 of2009-10 (Indirect Taxes --- Customs) We conducted a performance audit on the levy of customs duty on ‘natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles...

Glossary of Terms and Abbreviations

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Report No. 15 of2009-10 (Indirect Taxes - Customs) Glossary of Terms and Abbreviations Expanded form Abbreviated form Air Cargo Complex ACC Annual Performance Report APR Bank Realisation Certificate BRC Bill of Entry BE Central Board of Excise and...

Preface

_{(PDF 0.76 MB)}

Report No. 15 of2009-10 (Indirect Taxes-Customs) r-\ PREFACE This report for the year ended 31 March 2009 has been prepared for submission to the President of India under Article 151(1) of the Constitution of India. Audit of Revenue Receipts -...

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05 August 2011

Performance

Report No. 8 of 2011 – Performance Audit of Fertilizer Subsidy in India of Union Government, Ministry of Chemicals and Fertilizers

The fertilizer subsidy/ concession regime in India has had a long and chequered history, dating back to 1957. Currently, urea is the only controlled fertilizer, which is subject to price distribution and movement control under the Fertilizer Control ...

Sector:

Agriculture and Rural Development

Chapter 6 - Payment of Subsidy Claims

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Performance Audit of Fertilizer Subsidy 6 - Payment of Subsidy Claims 6.1 Procedure for payment of subsidy/concession The procedure for payment of subsidy/concession for urea and decontrolled fertilizers is summarized below: Figure 6.1 - Payment of ...

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27 December 2011

Performance

Report No. 26 of 2011 – Performance Audit of Sale and Distribution of Imported Pulses in India of Union Government, Ministry of Commerce & Industry

Pulses are important food crops and have a very significant impact on the health of the average Indian. The gap between demand and production of pulses in the country has been in the range of 10 to 50 lakh MT during 2002-03 to 2010-11. To bridge...

Sector:

Social Welfare

Main Report

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Performance Audit on Sale and Distribution of Imported Pulses 1 Background Pulses are important food crops because of their high protein and amino acid content. They have a very significant impact on the nutritional and health status of the average ...

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06 August 2010

Performance

Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

We conducted a performance audit on levy of excise duty on pharmaceutical products (Chapter 30 of Central Excise Tariff Heading) to evaluate the adequacy of provisions of the Act, Rules and instructions in ensuring proper assessment, collection and...

Sector:

Taxes and Duties

Chapter 2 - Findings on rules, regulations, systems and internal controls

_{(PDF 0.89 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) CHAPTER II FINDINGS ON RULES, .HONS SYSTEMS AND INTERNAL CONTROLS We have arranged the audit findings in this chapter under three sections. Section A contains findings related to...

Chapter 4 - Exemptions

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) Under section 5A(1) of the Central Excise Act, 1944, the Government is empowered to exempt goods, fully or partially, from the levy of excise duty subject to the conditions specified in the ...

Chapter 3 - Cenvat credit

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) A manufacturer/service provider uses capital goods such as plants and machinery, inputs such as raw material and input services such as security sen ices, management, maintenance or repair...

Chapter 7 - Miscellaneous issues

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 7.1 Non levy of duty, interest and penalty 7.1.1 M/s Leemark Healthcare Rule 19 of the Central Excise Rules, Pvt. Ltd., in Ahmedabad II 2002, stipulates that excisable goods...

Executive Summary

_{(PDF 0.89 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise ) We conducted a performance audit on levy of excise duty on pharmaceutical products (Chapter 30 of Central Excise Tariff Heading) to evaluate the adequacy of provisions of the Act, Rules...

Chapter 1 – Introduction

_{(PDF 0.88 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 1.1 Pharmaceutical products - a brief description Voltaire, the great philosopher and writer, had said in the eighteenth century, ‘the art of medicine consists in amusing the patient...

Chapter 5 – Service Tax

_{(PDF 0.91 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) Service tax was introduced from 1 July 1994 through the Finance Act, 1994. The administration of service tax has been vested with the central excise department under the Ministry of Finance. ...

Chapter 6 – Pricing

_{(PDF 0.92 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 6.1 Pricing of scheduled Formulations 6.1.1 During the scrutiny of The Drugs (Prices Control) Order, records, we found that certain 1995 provides that the Government manufacturers under...

Preface

_{(PDF 0.88 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) -\ PREFACE - This report for the year ended March 2009 has been prepared for submission to the President of India under Article 151(1) of the Constitution of India. Audit of Revenue...

Glossary of Terms and Abbreviations

_{(PDF 0.93 MB)}

Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 'll.............. ii: Glossary of terms and abbreviations 1............. II Abbreviated form Expanded form AC Assistant Commissioner ACES Automation of Central Excise and Service Tax BAS...

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25 March 2011

Performance

Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

India, producing more than 1,000 feature films per year, is the largest film producing country in the world. During the period 2005-2009, film production registered a growth of 5 per cent per annum. The film industry registered growth of 9.7 per...

Sector:

Taxes and Duties

Chapter 2 – Oversight and linkages

_{(PDF 1.78 MB)}

CHAPTER 2 Oversight and linkages Role of the Ministry of Information and Broadcasting Linkages with advertising sector Coordination between Income Tax Department and State Revenue Departments Correlation of assessees' returns with information...

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16 December 2011

Performance

Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

In July 2009, various stakeholders working in the field of environment flagged water pollution as the most important environmental issue that concerns us. We also held a detailed two-day International Conference on Environment Audit - Concerns about ...

Sector:

Environment and Sustainable Development

Chapter 2 - Legislative, policy and Institutional Framework

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Report No. 21 of 2011-12 Chapter 2: Legislative, policy and institutional framework Legislations, policies and programmes for water pollution in India Table 2: Policies, legislations and programmes for water pollution in India Legislation Policy...

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22 March 2011

Performance

Report No. 32 of 2010 - Performance Audit of Indigenous Construction of Indian Naval Warships

India is a major maritime nation with vital economic and security interests linked to the seas. Although the Indian Navy's major role revolves around deterrence of security threats yet by virtue of India's emergence as an economic power and its...

Sector:

Defence and National Security

Chapter 5 – Procurement

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Chapter 5: Procurement 5.1 Procurement Procedure Defence Procurement Procedure prescribes a separate chapter on the indigenous Naval Ship Building Procedure as it was thought that Naval Shipbuilding, being a capital and technology intensive...

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