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Practice Manual: © The Institute of Chartered Accountants of India

The document outlines the topics and distribution of exam questions for the Service Tax and VAT portion of the IPCC exam. It provides a table showing the chapter breakdown, number of questions asked per exam term, and average marks per chapter from 2009 to 2012. It also includes brief chapter descriptions and page ranges.

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Bhagwat Thakker
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124 views4 pages

Practice Manual: © The Institute of Chartered Accountants of India

The document outlines the topics and distribution of exam questions for the Service Tax and VAT portion of the IPCC exam. It provides a table showing the chapter breakdown, number of questions asked per exam term, and average marks per chapter from 2009 to 2012. It also includes brief chapter descriptions and page ranges.

Uploaded by

Bhagwat Thakker
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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PRACTICE

MANUAL





The Institute of Chartered Accountants of India
Paper 4 Taxation
PART II : Service Tax & VAT
Statement showing topic-wise distribution of Examination Questions along with Marks
Chapter
Termof Examination
Total
Marks
Avg.
Marks
Nov. 2009 May 2010 Nov. 2010 May 2011 Nov. 2011 May 2012
Q M Q M Q M Q M Q M Q M
PART-II : SERVICE TAX AND VAT

1
Basic Concepts of Service Tax 5(a) 2 6(b)(ii) 2 4(b) 4 8 1.3
2
Point of Taxation
3
Valuation of Taxable Service 5(d) 2 4(b) 4 1(c)
2(b)
5
4
3(b) 4 2(b)
3(b)(g)
4
0.5
23.5 4
4
Payment of Service Tax and Filing
of Returns



Unit-1 Payment of Service Tax 5(a)
6(b)(iii)
2
3
6(b)(ii)
6(b)(iii)
3
3

2(b)
3(b)
4
4
3(b)(i)
3(b)(ii)
5(b)
2
2
4
2(b)
4(b)
6(b)
4
4
4
3(b)(h) 0.5

39.5 6.6
Unit-2 Filing of Returns 5(b)
6(b)(ii)
2
3
5(c) 2 5(b) 4 7(b) 4 5(b) 4 7(b) 4 23 3.8
The Institute of Chartered Accountants of India
5
VAT-Concepts and General
Principles
7(c)
8(a)
8(b)(i)
2
8
3
7(a)
7(d)
8(b)(i)
2
2
3
1(d)
3(c)
7(c)
5
4
4
1(d)
2(c)
5(c)
6(c)
5
4
4
4
1(d)
2(c)
5( c)
7(c)
5
4
4
4
2(c)
4(c)
5(c)
6(c)
4
4
4
4
83 13.8
6
Input Tax Credit and Composition
Scheme for Small Dealers



Unit-1 Input Tax Credit 8(b)(iii) 3 8(a) 8 6(c) 4 4(c) 4 4(c)(iv) 1 1(c)
3(c)
5
4
29 4.8

Unit-2 Composition Scheme For
Small Dealers
7(c) 2 5(c) 4 3(c) 4 3(c) 4 14 2.3
7
VAT Procedures 7(a)
7(b)
7(d)
8(b)(ii)
2
2
2
3
7(b)
8(b)(ii)
8(b)(iii)
2
3
3
2(c)
4(c)
4
4
7(c) 4 4(c)(i)
4(c)(ii)
4(c)(iii)
6(c)
1
1
1
4
7(c) 4

40 6.7
Note: Q represents question numbers as they appeared in the question paper of respective examination. M represents the
marks which each question carries. The above matrix has been prepared in accordance with the current syllabus applicable for
May 2013 examination.
The question papers of all the past attempts of IPCC can be accessed fromthe BOS Knowledge Portal on the Institutes website
www.icai.org.


The Institute of Chartered Accountants of India
CONTENTS
Chapter Chapter Heading Page No.
PART II : SERVICE TAX AND VAT
1 Basic Concepts of Service Tax 1.1 1.9
2 Point of Taxation 2.1 2.10
3 Valuation of Taxable Service 3.1 3.15
4 Payment of Service Tax and Filing of Returns 4.1 4.18
Unit-1: Payment of Service Tax 4.1 4.12
Unit-2: Filing of Returns 4.13 4.18
5 VAT Concepts and General Principles 5.1 5.26
6 Input Tax Credit and Composition Scheme for Small Dealers 6.1 6.16
Unit-1: Input Tax Credit 6.1 6.12
Unit-2: Composition Scheme For Small Dealers 6.13 6.16
7 VAT Procedures 7.1 7.7

The Institute of Chartered Accountants of India

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