Audit Reports

(b) The Company sanctioned (May 2005) a loan of 54.00 crore to M/s Global Education Net (the agency) (Scheme 18675) out of which an amount of 35.44 crore was released upto August 2008 to the agency to set up a Medical College and Hospital at Agartala in Tripura. Audit analysis revealed...

of final products or a provider of taxable service shall be allowed to take credit for duties paid such as Excise duty, Counter Vailing Duty (CVD), education cess on CVD and additional duty on inputs. Scrutiny of the claim files in selected offices revealed that though the offices concerned were...

It was observed that entry tax had been calculated in the system without considering higher education cess on excise duty, freight, etc. which was in contravention of the Assam Entry Tax rules and regulations. While accepting the observations, the Management stated that required correction...

2001-02 to 2008-09 on perquisites and allowances (excluding different incentive payments, canteen subsidy, tax on housing perquisites and subsidy to education institutions) for executives and non unionised supervisors. As the Management showed (December 2010) its inability in providing data...

the system of generating Comparative Statements was not fully stabilised and required manual intervention with regard to calculation of Excise Duty, Education Cess etc. Management reply (November 2010) did not address die issue of manual intervention with regard to excise duty. 17.7.5.6...

2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03 2001-02 Total & Allowances Transport subsidy 0.85 0.5 0.46 0.59 0.42 0.64 0.58 0.53 4.57 Education allowance 1.6 2.51 0 0 0 6.1 5.86 4.94 21.01 Washing allowance 2.04 0.91 0 0 0 0 0 0 2.95 Other allowance 3.1 3.05 10.17 9.55 6.09 0 0 0...

DGCEI. Kolkata issued notice to GSI in March 2006 for payment of Service tax amounting ' 4.62 crore (including education cess of ' 5.88 lakh). Subsequently, the Commissioner of Service Tax (CST) issued orders in October 2007 directing GSI to pay the amount of Service tax and education cess...

Chandigarh Administration 17.5 Avoidable expenditure on purchase of uniform Failure of District Education Officer (DEO) E T Chandigarh (2006-07) in assessing the correct requirement of uniform cloth and jersey, resulting in excess quantity of cloth and jersey worth ' 90.71 lakh was...

of Service Tax Omission on the part of 39 Post Offices in Gujarat and Tamil Nadu Postal circles resulted in short collection of service tax and education cess amounting to ' 39.25 lakh. Paragraph 4.6 Report No. 16 of 2011-12 Avoidable payment of electricity charges Failure of Automatic Mail...

of Service Tax Omission on the part of 39 Post Offices in Gujarat and Tamil Nadu Postal circles resulted in short collection of service tax and education cess amounting to ' 39.25 lakh. Finance Act. 2004 defines Business Auxiliary Service as any service in relation to provision of service on...

Report No. 16 of 2011-12 ( X CHAPTER X : MINISTRY OF HUMAN RESOURCE DEVELOPMENT v- Department of School Education and Literacy 10.1 Irregular payment Failure of the Ministry to comply with the provisions of service tax Act resulted in injudicious...

Grants of Transfers to State and Union Territory Governments; Department of Higher Education; Ministry of Power; Department of Rural Development; and Department of Space have been selected for detailed scrutiny in audit and the findings have been included in this chapter. Grant No. 35-Transfers...

74- Ministry of Power under Revenue/Capital (Voted) sections, 3,217 crore in grant No. 58-Department of Higher Education under Revenue (Voted) section and 2,716 crore in grant No. 53-Police under Revenue/Capital (Voted/Charged) sections. The gross saving in remaining grants/appropriations...

# includes Grants- in-Aid and contributions by International Agencies. Social Services include education, health, water supply, sanitation, social security etc. Economic Services include dairy development, animal husbandry, fisheries, forestry, plantation, food storage and warehousing,...

of re-appropriation of funds by five crore or more to 135 the Parliament 5.11 Deficient Internal Audit 136 Grant No.58- Department of Higher Education 136 (Ministry of Human Resource Development) 5.12 Introduction 136 5.13 Budget and expenditure 137 5.14 Surrender of savings 137 5.15...

( 7,69,805 crore), Transfers to State and Union Territory Governments ( 37,194 crore), Interest Payments ( 20,239 crore), Department of School Education & Literacy ( 10,459 crore), Police ( 8,363 crore), and Ministry of Road Transport & Highways ( 7,193 crore). (Para 3.13 & Appendix...

Government’s strategy for implementation of flagship programmes and other Centrally Sponsored Schemes (CSS) for poverty alleviation, health care, education, employment, sanitation etc,. Most of these schemes were earlier implemented on cost-sharing basis with transfer of Central shares to...

(Paragraph 2.7) Unauthorised use of defence assets and manpower for the benefit of Army Welfare Education Society In clear non-compliance of orders of October 2000 and October 2001 of the Ministry of Defence, the Army authorities in Pune allowed unauthorised use of Defence buildings by Army...

on Old Grant sites/leased 20 Defence land CHAPTER III - ARMY 3.1 Unauthorised use of defence assets and manpower for the 23 benefit of Army Welfare Education Society 3.2 Unfruitful expenditure on development of Modular Charge 25 System for field guns 3.3 Failure of HQ Southern Command to...

relating to misuse/exploitation of defence land and building for commercial and other unapproved purposes, unauthorised use of land and building for educational institutions run by the Army Welfare Education Society (AWES), delay in renewal of leases, irregular sub-leasing by the lessees, misuse...

account of excess payment of sales tax, recovery of rent/electricity charges/service tax/licence fee/welfare cess/excess pay and allowances/children education allowance/damage rent due to overstayal and recovery of extra cost from a defaulting firm against procurement of a store at higher rate by...

2.4** Follow up on Audit Reports 37. Unauthorised use of Defence assets 3.3** and public fund for running educational institutes 38. 3.5* Recoveries/savings at the instance of Audit 39. 6.2** Irregular payment of counter insurgency allowance 40. Report No. CA 4 of 2.8* Follow up on Audit...

Guard Recovery of Workers’ Welfare Cess at the instance of 4.4 63 Audit Chapter V : Ministry of Human Resource Development Department of Higher Education Corrective action at the instance of Audit 5.1 64 Chapter VI: Ministry of Information and Broadcasting Non-recovery of rental dues 6.1 65...

Paragraph 4.3 Ministry of Human Resource Development Department of Higher Education Corrective action at the instance of Audit The Ministry failed to follow the extant rules and extended a loan of 100 crore to the IIT Madras Research Park at an interest rate of three per cent instead of the...

It also supports research in basic sciences, astronomy, astrophysics, cancer research and education through its institutes. The expenditure incurred by DAE during 2011-12 was ?17,516.61 crore. The activities of DAE are executed through its agencies like Bhabha Atomic Research Centre,...

Utilisation Programme EDUSAT, launched by the Department of Space in September 2004 was India's first thematic satellite dedicated exclusively for educational services to provide distance education service to remote areas of India. The total investment was ?549.09 crore comprising of direct...

that the monetized value of the recurring expenditure of the company attributable to the executives on the infrastructure facilities consisting of education, medical and clubs etc. was greater than 10 per cent of their total basic pay during the years 2009-10, 2010-11 and 2011-12. Therefore,...

in the tank of aircrafts/ ships during domestic run, non levy of anti dumping duty, non realisation of cost recovery charges and incorrect levy of education cess on exports etc. {Paragraphs 3.1 to 3.31} Chapter IV: Incorrect application of General exemption notifications Duty of ^2.85 crore...