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(i) Title and nature of the record/manual/instruction : The main statutes which are related to the levy and collection of Central Excise Duty and Service Tax 1 of 2021 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax). 111. Chapter V: Show Cause Notices (SCNs) & Adjudication Process. H: Denial of refund of Service Tax - Period of limitation - It is apparen H: Levy of Service Tax - refundable security deposit collected by the App H: ANTI-EVASION. Govt. functions with the help of the taxes collected from the citizens, the tax levy is a system, which is generally not to the liking of the 3. If any officer is interested in preparing E-book on any topic relating to Customs,. Central Excise or Service Tax, he may forward the EThese are further defined in the Central Excise & Service Tax Manual Supervision of work relating to Audit and Anti-. Evasion. Addl/Joint Commissioner. Collection, collation and dissemination of intelligence relating to evasion of Central Excise Duties and Service Tax on an all India basis. safeguarding resources against loss, misuse and damage. 6.2 Results of Audit 2008 replaced with Central Excise and Service Tax Audit Manual, 2015. Central Excise, Service Tax and Narcotics (to the extent under CBIC's purview) objectives were to reinforce the Directorate of Anti-evasion and Revenue