Audit Reports

on a working agreement containing provisions contrary to the orders issued by the Ministry of Tourism resulting in irregular payment of 88.67 lakh during November 2009 to May 2012._ Regional Director(RD), India Tourism Office at Frankfurt (ITF) invited expression of interest (June 2009) from...............

Report No. 19 of 2013 CHAPTER XIV : UNION TERRITORIES Andaman and Nicobar Administration Andaman Public Works Department 14.1 Unfruitful expenditure Omission on the part of the Andaman Public Works Department to obtain the Coastal Regulation Zone clearance...............

Report No. 30 of 2010-11 (Indirect Taxes - Central Excise

Compliance audit also includes an examination of the rules, regulations, orders and instructions to determine their legality, adequacy, transparency, propriety, prudence as also their effectiveness in terms of achievement of the intended objectives. The primary purpose of the Report is to...............

Report No. 27 of 2014 CHAPTER - II Department of Atomic Energy 2.1 Non-utilisation of equipment Directorate of Purchase and Stores, Mumbai did not take effective action to repair...............

(GOAP) to explore the possibilities of establishment of a satellite based communications network within the State of Andhra Pradesh by using the Ku band satellite capacity of INSAT system for promoting usage of satellite based communications in the areas of distance education, telemedicine,...............

DTH service is a satellite based broadcast service which entails distribution of multi-channel television programmes in Ku band2 by using a satellite system. In DTH service a large number of television channels are digitally compressed, encrypted and beamed from satellites. There are...............

Although there might be no direct impact on the decision making process within Antrix, allocation of Ku band transponders of INSAT 4A on exclusive basis to Tata Sky does raise the question of conflict of interest. While admitting the above, DOS stated (December 2012) that the contract...............

ag-5'j'Pig m M T, MISCELLANEOUS TOPICS I OF INTEREST 10.1 Non payment of service tax on CCS by sub contractor The Board’s Circular No.96/7/2007-ST dated 23 August 2007 stipulates that where a taxable service provider outsources a part of the work by engaging another service provider...............

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, sendee tax is liable to be paid to the extent of receipt of payment. In other words, a person is liable...............

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...............

with effect from 1 June 2007, the Government also introduced a composite scheme from the same date. It provided an option to service provider to pay service tax at the rate of two per cent (raised to four per cent with effect from 1 March 2008) on the gross amount charged for the works...............

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 goods and service tax paid on any input service. The credit can be utilised towards payment of service tax subject to the fulfillment of...............

We noticed that in 14 cases, service providers of CCS, CON and WCS had collected service tax of 3.87 crore but did not remit it to the Government account. They were also liable to pay interest of? 60.74 lakh and penalty upto 3.87 crore. Three cases with a financial implication of 53.80...............

Taxes - Service Tax) 4.1 Exemption The services provided for construction of roads, airport, railways, transport terminals, bridges, tunnel and dam are not included in any of three construction services i.e. WCS, CCS and CON. We observed irregular availing of exemption resulting in short...............

Rule 3(a) of the Service Tax (Determination of Value) Rules defines criteria for determining the equivalent money value of such consideration received, where the value cannot be determined otherwise. We have studied the category of construction where a developer constmcts buildings and transfers...............

Commercial or industrial construction services, Construction of complex (residential) services and Works contract services. We found procedural deficiencies in registration of assessees, receipt of returns, scrutiny of returns, ambiguities/inadequacy in rule provisions and compliance weaknesses................

Section - G Youth Games Pune Bandminton hall with cracks on the wall 476 | Performance Audit Report on XIX Commonwealth Games (CWG-2010) Chapter 27 - Organisation of Commonwealth Youth Games - 2008, Pune 27.4.5 Landscaping There was no clear demarcation of Landscaping work was partly awarded...............

Sports Sports Presentation (Great Big Events -2nd 3.82 contract) 27. Technology High speed bandwidth (TCL) & Bharti Airtel 11.80 28. Technology Data cards (MTNL, Reliance, Tata) 0.80 29. Technology IPTV Services (Bharti Airtel) 0.60 30. Technology Audio/Video Equipment (Samsung Electronics)...............

unable to determine how much of it is attributable to the introduction of a new Shri Mark Fisher was engaged simultaneously for the designing of the band stand (which was abandoned subsequently) and the tunnel, and was also subseguently engaged for the Aerostat. Performance Audit Report on XIX...............

CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In...............

There were also major irregularities in procurement of accessories/ special items. The consultant for the band stand, Mr. Mark Fisher, got his full fee of US$ 514,000, even though the idea of the band stand was abandoned. Mr. Fisher then presented a design for an aerostat, which was accepted................

cc LU 1- Q. 91 Streetscaping and Beautification < L \ of Roads around CWG Venues U L_4 Streetscape generally refers to urban roadway design and conditions as they impact street users and nearby residents. Streetscaping programmes are an important component of efforts to redevelop...............

The CPOH rate also forms an indirect input into the process of preparation of justified costs, where required, and the associated band of 5/10 per cent for assessing the reasonableness of rates for final award of the contract. There was irregular award of work in two projects where L-l was...............

CHAPTER Workforce and Other Supporting Activities of the Organising Committee We found serious deficiencies in the award of the workforce consultancy contract to a Section - C consortium of E&Y and EKS. The tendering process was clearly...............

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 +-• countries and different parts of India, and the opening and closing ceremonies which were u O E *+-» 5 u ?o...............

Media and Broadcasting Services CHAPTER Although Doordarshan was indicated as the Host Broadcaster in the May 2003 bid, it was formally notified by the OC only in March 2007, and the Host...............

relating to venue Section - C appraisal/ briefs, project monitoring, games planning and workforce (awarded to an EKS Conduct of the consortium) during 2005-08. Three of these contracts were awarded on nomination basis, Games-Organising facilitated by strong patronage from the CGF (with which...............

Games-Organising We found inexplicable delays in planning for catering services, as well as in the execution Committee of various catering-related activities. The catering contracts for CWG-2010 were awarded only between May and August 2010, in contrast to the scenario for Melbourne CWG-2006 and...............

Committee We found that the appointment of Shri Manish Kumar as Director, Press Operations and his subsequent promotion was irregular. Despite numerous complaints about his behaviour, no action was taken till late-September 2010, when he was transferred out of Press Operations, just eight days...............

We found that SAI utilised only 30 per cent of the budget ofRs.678 crore allocated for the period2008-11. There were substantial delays in selection of core probables ranging from four to 17 months, with probables in cycling discipline being selected in July2009. There were also...............

the governance model, infrastructure largest and among one of the most successful reguirements as also other support services, Commonwealth Games in Delhi in October, which provided a period of four years to take 2010. India also acguitted itself remarkably any remedial action necessary. by...............

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 4 Report No.26 of 2014 (Railways) Chapter 4 - Electrical - Signalling and Telecommunication units The Electrical department is responsible for safe train operations and maximizing the utilization of fixed and moving assets such as train rakes, locos and tracks...............

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, Rolling Stock...............

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 non-compliance with the applicable Acts/rules/notifications/procedures by the executive...............

of jewellery falling under chapter heading 7113, on which brand name or trade name is indelibly affixed or embossed is chargeable to central excise duty of two per cent ad-valorem and education cess of two per cent thereon. Chapter note no. 12 provides that, ‘brand name’ or ‘trade...............

Chapter 1 State of Finances Chapter-1 State of Finances This chapter provides a broad perspective of the finances of the Indian Railways (IR) during 2012-13 and analyses critical changes in the major financial indicators with reference to the previous year as well as the overall trend...............

Introduction Indian Railways undertakes various projects from time to time for augmentation of network capacity including renewal and replacement of depleted assets. The annual plan outlay during 2012-13 was ?60,100 crore32. While incurring expenditure on such works/projects, it is essential that...............

Glossary of Terms Glossary of Terms Terms Description 17-Zones of Indian Central Railway (CR), Eastern Railway (ER), East Railways Central Railway (ECR), East Coast Railway (ECoR), Northern...............