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FORMATION AND FUNCTIONS OF DGST & SERVICE TAX FIELD FORMATIONS
January, 24th 2013
                                                 Annual Performance Report 2009-10

                                   Chapter 1
                  FORMATION AND FUNCTIONS OF DGST
                   & SERVICE TAX FIELD FORMATIONS

                                    FORMATION

      Way back in 1997, having realized the potential of the new Central levy `service
tax' and need for a dedicated body to function as a `center of excellence' and provide
support to the Ministry of Finance in improving the new tax system and its
administration, the Government formed the Directorate General of Service Tax (DGST)
at Mumbai. The coverage of service tax had already expanded from 3 taxable services
to 15 by 1997. It is headed by the Director General (Service Tax), who reports to the
Member (Service Tax), Central Board of Excise & Customs, New Delhi and interacts
with the Tax Research Unit, of the said Board.
1.1     The organizational chart is as under:





      The Group `A' officers of the rank of Deputy/Assistant Commissioners and above
are posted by the Board/Ministry. The remaining officers are posted from the pool of
officers in the Mumbai Central Excise and Customs Zones. It is a small but compact
office. The sanctioned and working strength of the Directorate is placed at Annexure-1.
DIRECTOR GENERALIRE-1-CTOR
                                    FUNCTIONS

1.2 The functions of DGST are as under:

    To ensure that proper establishment and infrastructure is created under different
      Service Tax Commissionerates and Central Excise Commissionerates;
    To monitor the collection and assessment of service tax;
    To study the staff requirement at field level for proper and effective
      implementation of service tax;
    To study as to how the various services are being implemented in the field and to
      suggest measures as may be necessary to increase revenue collection or to
      streamline procedures;
    To undertake study of law and procedures in relation to service tax with a view to
      simplify the service tax collection and assessment and make suggestions
      thereon;
    To form a data base regarding the collection of service tax from the date of its
      inception in 1994 and to monitor the revenue collection from service tax;
    To inspect the service tax cells in the Central Excise Commissionerates and all
      formations of Service Tax Commissionerates to ensure that they are functioning
      effectively;
    To undertake any other functions as assigned by the Central Board of Excise &
      Customs from time to time.


                     FIELD FORMATION OF SERVICE TAX
1.3 Field formation ­

    The field formations of service tax function under the respective Chief
      Commissioners of Central Excise and Service Tax.
    Presently there are 67 Central Excise Commissionerates (which inter alia handle
      Service Tax work), 7 Service tax Commissionerates within the jurisdiction of 23
      Central Excise Zones, each headed by a Chief Commissioner and 5 LTUs each
      headed by a Commissioner.
There are 7 Service Tax Commissionerates at :
        1.   Mumbai-I,
        2.   Mumbai-II,
        3.   Delhi,
        4.   Kolkata,
        5.   Chennai,
        6.   Ahmedabad
        7.   Bangalore.

       There are 5 LTUs :
        1. Bangalore
        2. Chennai
        3. Delhi
        4. Kolkata
        5. Mumbai

       The following Zones have exclusive Service Tax Divisions:

        No. Zone                   Commissionerate               Number of ST
                                                                   Divisions*
        1      Ahmedabad              Rajkot                            1
                                      Bhavnagar                         1
        2      Mysore                 Mangalore                         1
                                      Mysore                            1
        3      Nagpur                 Aurangabad                        1
        4      Pune                   Pune-III                          3
        5      Cochin                 Cochin                            1
                                      Thiruvananthapuram                1
        6      Vadodara               Vadodara-II                       1
                                      Vadodara-I                        1
                                      Surat-I                           1
        7      Vishakapatnam          Vishakapatnam-I                   1
        8      Jaipur                 Jaipur-I                          1
        9      Meerut                 Noida                             0
        10 Mumbai-II                  Raigad                            1
        11 Shillong                   Guwahati                          1
                           (Based on the report of the Chief Commissioners)
       *This is exclusive of the Divisions under the 7 Service Tax Commissionerates.

1.4     The Commissionerate dealing with service tax in the field formations, report to
        their respective Chief Commissioners.
                                   Chapter 2
                            HIGHLIGHTS - 2009-2010

Annual Action Plan 2009-10

2.1    The Directorate General of Service Tax (DGST) had at the outset of the fiscal
      2009-10 itself drawn an elaborate road map to achieve a goal higher than what
      was specified as Revised Budget Estimate of Rs. 58000 crores. The service tax
      potential of the country was convincingly fathomed and goal was set
      accordingly. The revenue collection at the end of 2009-10 stood at Rs. 58336.36
      crores. (As reported by the Office of the Principal Chief Controller of
      Accounts).The revenue realized exceeded the target by Rs.336.36 crores
      (0.58%).

2.2   The Action Plan for the field formations was drawn comprehensively and
      assiduously monitored, for boosting revenue and generating synergy for
      essential fine tuning, based on real time feed backs. The revised target for 2009-
      10 was pitched at Rs. 58000 crores [S.B.E.] and the revenue collection stood at
      Rs.58336.36 crores showing an increase of Rs.336.36 crores (0.58%), though it
      showed negative growth of 3.90% in comparison with the revenue collected in
      2008-09 ie Rs.60701.89 crores.

2.3   The DGST recommended and formulated certain proactive measures to
      strengthen the administration to closely monitor the service tax assessees,
      including those who could be evading the tax. Accordingly, the Action Plan for
      2009-10 was devised with the objectives of providing a fair, judicious and
      responsive service tax administration to the taxpayer while striking balance
      between the tax compliance and trade facilitation. Besides trade facilitation and
      tax compliance, the other priority areas identified in the action plan were
      achieving revenue target; expanding assessee base, strengthening service tax
      administration; taxpayer education; profiling of taxable service; improve audit and
      anti-evasion performance; recovery of arrears; time bound disposal of pendency
      of key areas; undertake special studies and analysis of revenue trends. The
      Board accepted the recommendations of the Director General of Service Tax and
      approved the Action Plan.

2.4   Inspection of the field formation:
      The thrust during this fiscal was more on periodic and constant monitoring of
      various vital and important issues and creation of an adequate infrastructure for
      the field formations than on mere routine inspections of the Commissionerates.
      As per Board's instructions, inspections of Commissionerates realizing revenue
      above Rs.500 crores p.a are conducted by the DGST. Accordingly out of 15
      Commissionerates having revenue above Rs.500 crores in 2009-10, inspection
      of 8 Commissionerates were conducted during 2009-10.

2.5    AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX (ACES):
       The Directorate General of Systems & Data Management has developed a web
      based software named as `AUTOMATION OF CENTRAL EXCISE AND
      SERVICE TAX' (ACES) which automates various processes of Central Excise &
      Service Tax for assessees and Department and can be used for:-
      i.     Online registration and amendment of registration details;
      ii.    Electronic filing of documents such as Returns, Claims, Intimations and
             permissions;
      iii.   Online tracking of the status of applications, claims and permissions;
      iv.    Online facility to view documents like registration certificate, returns, show
             cause notices, order-in-originals etc.
      This web based software is available at `www.aces.gov.in'.

2.6   E-payment of Service Tax :
      E-payment (on-line payment) of service tax is one of the major area of E-
      governance of service Tax. Various Nationalized/private sector banks offer the
      facility of on-line payment of service tax. The tax could be paid electronically by
      the assessees choosing this route. During 2008-09, 8979 assessees and during
      2009-10, 31208 assessees made payment through this route.             E-payment of
      Service Tax is now made mandatory for all assessee who have paid total Service
      Tax of Rs.10 Lakhs or more including the amount paid by utilization of Canvat
      credit, in the preceding financial year.

2.7   E-filing of Service Tax Returns:
      The DGST continued to emphasize on the need to encourage the assessees to
      adopt e-filing of their ST-3 returns and 33096 assessees have adopted filing of e-
      return during 2009-10 in comparison with 4593 assessees during 2008-09.

             With the issue of Notification No.1/2010-ST dated 19.2.2010, it is now
      mandatory for an assessee who in the preceeding financial year, has paid total
      service tax of rupees 10 lakhs or more including the amount paid by utilization of
      Cenvat credit, to pay service tax and file its returns electronically only. While the
      measure is aimed at bringing efficiency by automating the processes, it is
      anticipated that this would cut down the time and cost of tax payers and also
      result in a steady increase in more and more assessees adopting this facility.


2.8   Service Tax Return Preparer Scheme (STRP):
      The Service Tax Return Preparer Scheme (STRP) was announced by Board
      vide Notification No.7/2009 ST dated 3.2.09. The DGST has been designated by
      the Board to act as the Resource Centre and DGST is broadly overseeing the
      implementation of the scheme. So far, 1477 candidates have been trained by the
      Partner Organization (N.I.I.T) to function as STRPs. These STRPs are spread all
      over India are available to the assessees for preparing and filing of their ST-3
      returns.


2.9   Increase in assessee base :
      As against 1204570 assessees till 31.03.2009, the total assesee base was
      1307286 as on 31st March, 2010, thus marking an increase of 102716 (8.53%).
2.10   Anti Evasion Performance:
       The Anti Evasion activities all over India resulted in the detection of 3283 cases
       involving Service Tax to the tune of Rs. 4132.68 crores during the fiscal 2009-10.
       During the said period, Service Tax amounting to Rs.694.06 crores was
       recovered in the wake of the anti-evasion activities.





2.11   Profiling of Services :
       The profiling work of 20 major services has been taken up by this office. 18
       service profiles have been allotted to 9 Commissionerates and 2 profiles were
       allocated to DGST. So far, 10 profiles have been sent to Board for approval and
       remaining are under preparation/scrutiny.


2.12   Trade facilitation measures:
       An Open House Meeting organized by the Federation of Indian Export
       Organisations(FIEO) (Western Region) was held at Mumbai on 10th Aug'09. The
       Additional Director, D.G.S.T participated in the meeting and provided
       clarifications to the Service Tax related issues raised by the members of FIEO.
                                                               Chapter 3
                           REVENUE RECEIPTS AND ASSESSEE BASE

3.1     Service tax revenue target (SBE) for the year 2009-10 was fixed at Rs.65000 crores i.e. -
        0.84% higher over the last year's SBE of Rs. 64460 crores. This SBE was later revised to
        Rs.58000 crores and the actual revenue collection during 2009-10 was Rs.58336.36 crores,
        which exceeded the target by Rs. 336.36 crores (0.58%). However, the revenue realized in
        2009-10 i.e Rs.58336.36 crores was less by 3.90% over the collection of Rs. 60701.89
        Crores in the last fiscal 2008-09, the main reasons for this being the reduction in the rate of
        Service Tax from 12% to 10% and the overall economic recession. The service tax
        collections have shown a steady rise since its inception in 1994. They have grown almost
        142 folds since 1994-95 i.e. from Rs.410 cores (1994-95) to Rs.58336.36 crores (2009-10).
        It is depicted in Figure-1 below :
                                                                                                              (Source : Pr.C.C.A, New Delhi)
                                                                    Figure 1




               Year-wise All India Revenue Collection since 1994-95
      Rs. in crores

      70000
                                                                                                                  60,701.89
                                                                                                                         58,336.36
      60000
                                                                                                      51,132.58

      50000
                                                                                             37,481.73
      40000                                                                                                                          Year-wise
                                                                                                                                     All India
      30000                                                                               23,053.00                                  Revenue
                                                                                                                                     Collection
      20000                                                                      14,196.19
                                                                                                                                     since
                                                                               7,889.97                                              1994-95
                                                                        4,124.89
      10000                         1,515.90     2,071.83
                                                         2,611.683,305.44
               410.61 846.16   1,022.01    1,787.09
           0



                                                                      year




  3.2       The total revenue collections during 2009-10 as reported by the Pr.C.C.A was
            Rs.58336.36 crores. The Commissionerate-wise revenue performance is given
        at Annexure - 2, on the basis of the reports received from the Chief
        Commissioners, Central Excise of all Zones. The progress of the month-wise
        revenue collection for the F.Y. 2009-10 is shown in Figure 2 below.

Figure 2
                        MONTH-WISE REVENUE COLLECTION 2009-10


                   Rs. in crores                                                     Source : Pr.CCA

      12000.00                                                            11146.42

      10000.00

       8000.00
                                                 5766.23         5704.93
       6000.00                   5150.85
                                            4289.45    3973.96        4497.10                 MONTH-WISE
                       3696.50        4214.30               4057.83
                            3573.32                                                           REVENUE
       4000.00                                                                                COLLECTION...
                 2265.47
       2000.00

          0.00
                 April May June July Aug Sept Oct Nov Dec         Jan   Feb Mar




3.3      The comparison of service-wise revenue for 2009-10 vis-à-vis 2008-09 is shown
        in Annexure 3.


SERVICE-WISE REVENUE ANALYSIS FOR 2009-10

3.4     Top 10 services together contributed a share of Rs. 28004.92 crores, which was
        48.01% of the total revenue of Rs.58336.36 crores.
3.5     The Banking & other Services with a contribution of Rs.4063.58 crores was the
        No.1 contributor to the overall receipts.
3.6     Service Tax Revenue from the top 10 services was as under :-
TOP TEN SERVICES BASED ON REVENUE COLLECTION DURING 2009-10
               (Percentage shown is the share of the service category in All-India Revenue Collection)




 (Rs. in crores)                                     2009-10                                             Telecommunicatio
                                                                                                         n Services

                                                                                                         Business
                                                                                                         Aux.Service

                                               4031.04, 7%                                               Banking & other
                                                                     3642.56, 6%
                                                                                                         Insurance
                                                                 4063.58, 7%
                                                                                                         GTO / GTA
                                                                      3125.49, 5%
        30331.44, 52%                                                  2628.62, 4%
                                                                                                         Renting of
                                                                                                         Immovable
                                                                                                         properties
                                                                                                         Maint.& Repairs

                                                                                       2015.05, 3%
                                                                                                         Cons. Engineer
                                                                                   2217.2, 4%

                                                                             2077.76, 4%                 Manpower
                                                                                                         Recruitment
                                                                      2077.4, 4%
                                                                                                         Agency
                                                  2126.22, 4%                                            Ins.Aux. Services


                                                                                                         Other Services




3.7   Some of the other salient features, which emerge upon the service-wise revenue
      analysis of the total Service Tax revenue of Rs.58336.36 crores (as reported by
      Pr. C.C.A., New Delhi) are as follows:

      A) Out of 20 Services yielding revenue above Rs.1000 cr, 8 services have shown
         substantial growth as compared to the previous year's revenue -
       Positive Trends in services registering tax collection above 1000 crores.

                                                                       (Rs. In crores)
                                                                  Actual         %
 Sr.                                          REVENUE FOR
                    Service                                     Increase /   Increase /
 No                                         2009-10   2008-09   Decrease     Decrease
                                               a         b        (a-b)

        Information technology software
  1     for use in course or furtherance,   1529.53   868.41     661.12        76.13
        of business or commerce
                                            1845.89   1305.97    539.92
  2     Works Contract                                                         41.34
                                            1059.15   822.69     236.46
  3     Mining of mineral, oil or gas                                          28.74

  4     Security Agency
                                            1046.55   830.91     215.64        25.95
                                            1000.32   795.26     205.06
  5     Stock Broker                                                           25.79

  6     Business Support Service
                                            1935.29   1603.23    332.06        20.71
                                            4063.58   3914.32    149.26
  7     Banking & other                                                        3.81

  8     Ins.Aux. Services
                                            2126.22   2086.96     39.26        1.88


3.8     Annexure - 4 shows the Zone wise performance in service tax revenue
        collection as well as number of registered assessees for the year 2008-09 &
        2009-10.

3.9     The revenue receipts of the top ten Commissionerates are reflected in
        Annexure- 5. Out of these, Mumbai Service Tax Commissionerate alone
        contributed Rs. 18440.82 crores during 2009-10, which is almost 31.61% of the
        total revenue receipts. Delhi-Service Tax, Bangalore- Service Tax, Chennai-
        Service Tax, Kolkata- Service Tax, Hyderabad-II, Pune-III, Ahmedabad- Service
        Tax, Rajkot, and Jaipur-I are the other major revenue earning Commissionerates.
        Total contribution of the Top Ten Commissionerates was Rs.43021.91
        crores during 2009-10, which is 73.75 % of the total all India Service Tax revenue
        receipts, thus indicating that the service sector is presently concentrated in
       bigger cities. However, there is an ample scope and potential for larger Service
       Tax collection at other locations.

ASSESSEE-BASE

3.10   There is a sustained growth in the assessee base from 1204570 numbers in
       2008-09 to 1307286 numbers in 2009-10.


3.11   It indicates a growth of almost 8.53% over last year.


3.12   The revenue and assessee-base statistics from 1994-95 to 2009-010 are shown
       in Annexure - 6.

SERVICE-WISE REVENUE TREND FROM 1994-95 TO 2009-10

3.13   The Service-wise contribution since 1994 is shown in Annexure 7.
                                      CHAPTER 4
                              INSPECTION PROGRAMME

4.1      The Charter of duties of the Directorate General of Service Tax inter alia provides
         for inspection of the service tax cells in the Central Excise Commissionerates
         and the formations of the Service Tax Commissionerates to ensure their effective
         functioning.


4.2      In the year 2009-10, 8 inspections were carried out. Follow up action was also
         taken in respect of previous inspections undertaken by this Directorate.


4.3      The inspections were conducted in respect of relevant details for understanding
         the overall health of a Commissionerate and the level of compliance of various
         laws & procedures and administrative instructions by the officers, the efficacy of
         anti-evasion and audit machineries, infrastructure and staffing position etc.


4.4      The inspection programme enabled the DGST to understand various
         administrative and legal issues faced by the field officers. The paucity of staff and
         other resources which have been adversely affecting service tax administration
         all over the country in past, has improved significantly.


4.5      While every Commissionerate faces issues and problems peculiar to its set up,
         some of the major issues, and shortcomings noticed almost uniformly in all the
         Commissionerates, are listed below:
       Electronic Tax Administration (ETA) in service tax has come of age, with
         significant progress in computerisation.
       The old records are very often not properly maintained;
       There is shortage of staff, office space and infrastructure at certain places.
       The assessments, demands and Show Cause Notices are pending for a long
         time.
    Issue of Show Cause Notices seeking to levy penalties for technical infractions
      such as late filing of returns etc. outnumbers the Show Cause Notices for
      substantive offences. Even such routine Show Cause Notices are not disposed
      off quickly.
    The internal audit of even the major services is not being conducted regularly.
    The records, including registers, are not properly maintained.
    Senior officers often do not inspect the lower formations.


4.6 Large number of Show Cause Notices relate to technical infractions such as non-
   filing/late filing of returns etc. Wherever warranted, such cases could be disposed off
   under the provisions of section 80 of the Finance Act, 1994. It was advised that the
   deserving cases be quickly identified and disposed off. Other adjudications also
   need priority attention.


4.7 There is a need to streamline the scrutiny of returns. At present, there is hardly any
   scrutiny into the correctness of the assessable value declared by assessees in their
   returns. Returns filed by assessees are scrutinized only with reference to their
   arithmetical accuracy. There is an urgent need for cross checking the correctness of
   the declarations filed by the assessees before Income Tax Department or in the
   assessees own Annual Reports/Balance Sheets vis-à-vis declarations/returns filed in
   the service tax offices.    CENVAT verification is negligible.     However, with the
   publication of the Service Tax Returns Scrutiny Manual recently, situation is likely to
   improve in this regard.
                                     Chapter 5
                     ELECTRONIC TAX ADMINISTRATION

5.1   E-governance or the Electronic Tax Administration [ETA] is need of the hour.
      With large number of assessees, ever-growing in number, and paucity of staff,
      Electronic Tax Administration strives to be taxpayer friendly, less intrusive, cost-
      effective and an efficient tool in tax administration.


5.2   Since the information technology is fast growing in the country, the Government
      decided to administer Service Tax as the first Electronically Administered Tax in
      the country. The ETA envisages information dissemination through web pages to
      any person, anywhere in India and abroad. It also enables large number of
      service providers, providing taxable service, even from the remote area, to
      comply with the Service Tax Law.


5.3   The Directorate General of System (South Zonal Branch) and Directorate
      General of Service Tax have progressed considerably on developing ETA
      Programme. The National Informatics Center [NIC] is helping the Directorate
      General of Systems in developing the required software and networking for the
      computerization of service tax administration. The programmes, already
      developed include SERMON, SACER, SAP, STREMs.                  However, with the
      countrywide launch of ACES (Automation of Central Excise and Service Tax)
      most of the existing electronic services are being replaced. ACES seeks to cover
      the entire gamut of activities relating to the Central Excise / Service Tax
      registrations, return filing, intimation/ correspondence with the department by the
      assessee.


5.4   E-payment of Service Tax has now been made mandatory for all assessee who
      have paid total Service Tax of Rs.10 Lakhs or more including the amount paid by
      utilization of Canvat credit, in the preceding financial year.       The same is
      applicable for filing of Returns also. Thus, any assessee who has paid total
Service Tax of Rs.10 Lakhs or more including the amount paid by utilization of
Cenvat credit in the preceding financial year, has to compulsorily file his returns
electronically.
                                                                            Annexure ­ 1
              Sanctioned and working strength of DGST as on 31.03.2010
SR.   Cadre                               Sanctioned Strength   Working Strength
No.
1     Director General                    1                     0
2     Additional Director General         1                     1
3     Additional / Joint Director         2                     2
4     Deputy / Assistant Director         4                     4
5     Chief Accounts Officer              1                     0
6     Superintendent Group `B'            14                    11
7     Administrative Officer              1                     1
8     Sr. P. S.                           1                     1
9     P.S.                                1                     1
10    Inspector                           12                    10
11    Hindi Translator                    1                     0
12    Steno - II                          1                     0
13    Steno ­ III                         1                     0
14    DOS                                 1                     0
15    Sr. Tax Assistant                   5                     1
16    Tax Assistant                       10                    1
17    LDC                                 1                     0
18    Driver ­ I                          1                     0
19    Driver ­ II                         1                     1
20    Driver ­ OG                         2                     0
21    Record Keeper                       1                     0
22    Head Hawaldar                       2                     0
23    Hawaldar                            3                     0
24    Sepoy                               5                     0
25    Gestener Operator                   2                     0
26    Safaiwala                           2                     0
      TOTAL                               77                    34
                                                                                            Annexure ­ 2
                    COMMISSIONERATE-WISE REVENUE PERFORMANCE FOR 2009-10
                                                                      (Revenue figures in Rs. Crores)
                                          2008-09                              2009-10
Sr.No.   Commissionerate      GAR-7/     CENVAT          No. Of    GAR-7/     CENVAT          No. Of
                               PLA       Utilization   Assessees    PLA       Utilization    Assessee
                                                                                                s
  1      Ahmedabad Service      999.31       516.35        25959    919.37        380.17        26222
         Tax
  2      Ahmedabad-III          204.01       117.77         7614    198.12        148.07          8225
  3      Rajkot                 703.30       318.02        18982    762.15        283.25         19544
  4      Bhavnagar              110.96        19.88        10081     95.80         47.45         10428
         Ahmedabad Zone        2017.58       972.02        62636   1975.44        858.94         64419
  5      Bangalore Service     3455.56       591.90        71836   3175.00        470.28         77489
         Tax
         Bangalore Zone        3455.56        591.9        71836   3175.00        470.28         77489
  6      Bhopal                 354.91         2.43        16438     352.41        47.36         15748
  7      Indore                 459.78       211.94        20770     330.99        95.60         24086
  8      Raipur                 334.22        10.32        12188     362.85        33.46         13512
         Bhopal Zone           1148.91       224.69        49396   1046.25        176.42         53346
  9      Bhubaneshwar-I         452.16       141.42        12049     458.42       136.49         14870
 10      Bhubaneshwar-II        365.07        29.09         4756     326.08        25.73          4116
         Bhubaneshwar           817.23       170.51        16805    784.50        162.22         18986
         Zone
 11      Chandigarh-I           635.85       360.85        18066     408.91       415.69         16931
 12      Chandigarh-II          122.32         8.82         8764      98.79        10.69          9140
 13      Ludhiana               190.06        22.41        16710     173.26        13.56         19393
         Chandigarh Zone        948.23       392.08        43540    680.96        439.94         45464
 14      Chennai-Service       3367.86       839.33        56082    3071.90       538.71         57008
         Tax
 15      Chennai-III            126.14         1.96         7956     115.61        11.45          8537
 16      Pondicherry            126.48        14.79         5153     147.51        35.78          4930
         Chennai Zone          3620.48       856.08        69191   3335.02        585.94         70475
 17      Cochin                 507.26       497.74         9739     456.07       172.28         10220
 18      Calicut                208.82        22.26         7058     203.69        30.24          7312
 19      Thiruvananthapura      293.70        52.88         6589     247.36        65.36          6626
         m
         Kerala Zone           1009.78       572.88        23386    907.12        267.88         24158
 20      Coimbatore             317.72       307.94        22163     249.32       318.02         22163
 21      Madurai                115.60         5.20         9737      92.26        11.24         10211
 22      Salem                  115.37         7.37        10904     118.93          6.55        11631
 23      Thirunelveli           136.59        14.86        10000     126.44        15.35         10574
 24      Thiruchirapali         247.63        47.09         8939     179.00        80.32          9707
         Coimbatore Zone        932.91       382.46        61743    765.95        431.48         64286
 25      Delhi-Service Tax     9906.05      2145.13       129137    9662.15      5489.16        142645
 26      Rohtak                 160.49        29.05         7834     120.07        21.48          8843
27   Punchkula               112.39    127.38     7728     112.85     89.90     5323
     Delhi Zone            10178.93   2301.56   144699    9895.07   5600.54   156811
28   Hyderabad-I              68.70     15.14     3610      56.83     14.13     3919
29   Hyderabad-II           1646.47    601.83    23821    1527.46    410.24    26043
30   Hyderabad-III           205.87     28.08     8242     185.16     44.64     9311
31   Hyderabad-IV            269.68     36.41     5274     269.89     41.30     6305
     Hyderabad Zone         2190.72    681.46    40947    2039.34    510.31    45578
32   Jaipur-I                647.61    414.57    35451     596.83    484.11    37644
33   Jaipur-II               266.98     23.67    17852     220.31     18.92    18726
     Jaipur Zone             914.59    438.24    53303     817.14    503.03    56370
34   Kolkata-Service Tax    2437.24    730.02    38952    2421.43    846.49    51899
35   Bolpur                  145.64     33.32     5841     153.36     10.19     6161
36   Haldia                  124.47     60.02     2823      97.29     24.70     2782
37   Siliguri                 37.26      3.37     4350      40.71      2.88     4154
     Kolkata Zone           2744.61    826.73    51966    2712.79    884.26    64996
38   Lucknow                 419.91    348.91    13193     327.60    302.70    18841
39   Allahabad               104.59      6.59    11437     128.60      6.14    12381
40   Kanpur                  244.99     11.75    21860     248.70     13.30    23216
     Lucknow Zone            769.49    367.25    46490     704.90    322.14    54438
41   Mangalore               256.16     48.26     5695     238.49     57.45     5843
42   Belgaum                 320.42     13.11    12417      82.29     10.56     5928
43   Mysore                   84.93     11.04     5947     283.71     11.25    11865
     Mysore Zone             661.51     72.41    24059     604.49     79.26    23636
44   Meerut-I                230.67    172.21    14385     270.29    127.93    16938
45   Meerut-II               131.01     12.00     9205     102.41     12.36    10396
46   Noida                   652.81    177.75     5897     574.54    231.25    11745
47   Ghaziabad               131.25      8.17     6952     135.21     14.52     6811
     Meerut Zone            1145.74    370.13    36439    1082.45    386.06    45890
     MUMBAI -I S.T.        20205.11   7100.00   178328   14387.87   6566.00   121908
48   MUMBAI - II S.T.                                     4052.97   3061.09    66935
     Mumbai Zone-I         20205.11     7100    178328   18440.84   9627.09   188843
49   Raigad                  350.13     46.69     3810     315.80     46.38     4375
     Mumbai Zone-II          350.13     46.69     3810     315.80     46.38     4375
50   Nagpur                  321.75     35.85    18763     359.81     18.82    20624
51   Nasik                   210.09      3.04    14971     166.65     11.22    15866
52   Aurangabad              230.04     26.02    14777     198.58     18.53    15850
     Nagpur Zone             761.88     64.91    48511     725.04     48.57    52340
53   Pune-I                  347.34     50.06    11549     364.82     29.21    15701
54   Pune-II (Kolhapur)      180.42     21.70    11742     160.36     20.96    12047
55   Pune-III               1648.70    321.58    41979    1450.69    254.84    45761
56   Goa                     216.78     38.87     8650     208.14     48.12     9566
     Pune Zone              2393.24    432.21    73920    2184.01    353.13    83075
57   Ranchi                  201.36     27.52     8064     286.38     20.02     9128
58   Jamshedpur              232.60      25.01     6008      198.93      35.59      6526
59   Patna                   202.30     153.75     10320     170.68     123.93     11649
     Ranchi Zone             636.26     206.28     24392     655.99     179.54     27303
60   Shillong                165.38      22.10     2987       98.69      27.52      3277
61   Dibrugarh                62.14      12.41     2724       71.62      16.59      2731
62   Guwahati                 52.40      56.29     6688      129.08      37.05      7295
     Shillong Zone           279.92       90.8     12399     299.39      81.16     13303
63   Vadodara-I              260.58      34.00     8344      246.95      32.95      8672
64   Vadodara-II             255.14      42.81     10476     183.71      27.67     10422
65   Surat-I                 298.59      62.05     9102      329.74      48.08      9303
66   Surat-II                 46.44       2.08     2721       58.50       2.12      3033
67   Daman                    74.46       9.27     5447       99.35      14.03      5794
68   Vapi                     45.36       0.70     2486       44.86      12.44      2586
     Vadodara Zone           980.57     150.91     38576     963.11     137.29     39810
69   Guntur                  226.52      31.26     10947     262.84      41.55     13886
70   Vishakhapatnam-I        292.99      41.28     5144      318.42      85.02      5548
71   Vishakhapatnam-II       250.93     141.47     5040      163.56      97.97      5081
72   Thirupati                89.04       6.01     6523       69.21       7.29      6864
     Visakhapatnam           859.48     220.02     27654     814.03     231.83     31379
     Zone
73   Bangalore LTU           770.20     377.89       147     896.00     603.29       161
74   Chennai LTU             771.07     262.34       258     804.24     326.04       298
75   Delhi LTU               115.12     184.53        14     843.94     378.46        20
76   Kolkata LTU               0.00       0.00         0       0.00       0.00         0
77   Mumbai LTU              279.19     100.31       125     658.66     178.74        37
     LTU                    1935.58     925.07       544    3202.84    1486.53       516
     TOTAL                 60958.44   18457.29   1204570   58127.47   23870.22   1307286
     (As reported by the
     Zones)
                                                                                      ANNEXURE ­ 3
                COMPARISON OF SERVICE-WISE REVENUE FOR 2008-09 VIS-A-VIS 2009-10
                                                                            (Rs. In crores)

Sr.   Service                              REVENUE FOR            Actual       %
No                                                                Increase     Increase /
                                           2009-10     2008-09    /            Decrease
                                                                  Decrease
                                           a           b          (c-d)

1     Stock Broker                         1000.32     795.26     205.06       25.79
2     Telecommunication Services           4031.04     5853.97    -1822.93     -31.14
      (including Telegraph, Telephone,
      Telex, Fascimile, Leased Circuit,
      pager)
3     Insurance                            3125.49     3278.88    -153.39      -4.68
4     Advertising                          656.01      823.04     -167.03      -20.29
5     Courier                              491.60      528.41     -36.81       -6.97
6     C.H.As                               217.25      260.59     -43.34       -16.63
7     Steamer Agent                        75.89       114.59     -38.70       -33.77
8     Mandap Keeper                        204.13      229.84     -25.71       -11.19
9     Air Travel Agent                     163.57      178.36     -14.79       -8.29
10    Manpower Recruitment Agency          2077.40     2097.52    -20.12       -0.96
11    Cons. Engineer                       2077.76     2257.73    -179.97      -7.97
12    C & F Agent                          381.83      375.97     5.86         1.56
13    Rent-a-Cab                           236.89      261.49     -24.60       -9.41
14    Outdoor Caterer                      150.76      154.62     -3.86        -2.50
15    Pandal/Shamiana                      48.05       55.43      -7.38        -13.31
16    Tour operator                        147.88      171.38     -23.50       -13.71
17    G.T.O./G.T.A                         2628.62     3211.82    -583.20      -18.16
18    Architect                            283.54      324.54     -41.00       -12.63
19    Credit Rating Agency                 40.47       41.12      -0.65        -1.58
20    Chartered Accountant                 511.29      516.07     -4.78        -0.93
21    Cost Accountant                      5.36        10.82      -5.46        -50.46
22    Interior Decorator                   81.59       93.36      -11.77       -12.61
23    Market Research Agency               110.19      114.31     -4.12        -3.60
24    Company Secretary                    10.26       13.74      -3.48        -25.33
25    Real Estate Agent                    186.59      294.55     -107.96      -36.65
26    Security Agency                      1046.55     830.91     215.64       25.95
27   Under Writer                          6.45      14.65     -8.20     -55.97
28   Management Consultant                 1597.79   1801.26   -203.47   -11.30
29   Mech. Slaugther                       0.32      0.54      -0.22     -40.74
30   Scientific or Technical Consultancy   309.72    365.28    -55.56    -15.21
     Service
31   Photography                           55.33     65.93     -10.60    -16.08
32   Convention Service                    20.74     30.42     -9.68     -31.82
33   Online information                    370.99    353.94    17.05     4.82
34   Broadcasting                          913.21    919.64    -6.43     -0.70
35   Ins.Aux. Services                     2126.22   2086.96   39.26     1.88
36   Banking & other                       4063.58   3914.32   149.26    3.81
37   Port Services                         1030.34   1068.05   -37.71    -3.53
38   Auth.Service Station                  287.14    282.71    4.43      1.57
39   Video tape Prodn.                     60.88     70.72     -9.84     -13.91
40   Sound Recording                       10.99     12.93     -1.94     -15.00
41   Aux. Ser. Life Insu.                  193.19    246.63    -53.44    -21.67
42   Cargo Handling                        484.01    444.79    39.22     8.82
43   Storage & W/housing                   267.42    320.14    -52.72    -16.47
44   Event Management                      170.67    184.50    -13.83    -7.50
45   Rail Trav. Agent                      13.01     5.16      7.85      152.13
46   Health & Fitness                      62.32     81.82     -19.50    -23.83
47   Beauty Parlours                       50.05     56.84     -6.79     -11.95
48   Fashion Designing                     3.26      4.79      -1.53     -31.94
49   Cable Operator                        56.30     51.63     4.67      9.05
50   Dry Cleaning                          6.29      9.38      -3.09     -32.94
51   Business Aux.Service                  3642.56   4130.76   -488.20   -11.82
52   Commercial Training & Coaching        437.46    482.90    -45.44    -9.41
53   Commissioning & Installation          1450.35   1547.50   -97.15    -6.28
54   Franchise Services                    169.35    132.26    37.09     28.04
55   Internet Café                         5.87      13.65     -7.78     -57.00
56   Maint.& Repairs                       2217.20   2280.31   -63.11    -2.77
57   Tech.Testing & Cert.                  387.32    405.52    -18.20    -4.49
58   Business Exhibition                   79.50     134.58    -55.08    -40.93
59   Airport Services                      393.74    442.79    -49.05    -11.08
60   Trans. of goods by Air                63.98     94.30     -30.32    -32.15
61   Sur.& Exp.of Minerals                   174.89    215.20    -40.31    -18.73
62   Opinion Polls Services                  1.24      2.49      -1.25     -50.20
63   Intellectual Property Rights            730.36    745.42    -15.06    -2.02
64   Forward Contract                        43.67     35.92     7.75      21.58
65   TV /Radio Prg. Prodn.                   154.32    122.55    31.77     25.92
66   Commercial or Industrial Construction   1580.99   1809.12   -228.13   -12.61
     Services
67   Travel Agents (Other than Air/Rail)     11.35     12.34     -0.99     -8.02
68   Cleaning Service                        265.05    223.72    41.33     18.47
69   Construction of Residential Complex     262.35    369.14    -106.79   -28.93
70   Dreadging Service                       198.01    212.63    -14.62    -6.88
71   Mailing List Compilation                6.14      4.55      1.59      34.95
72   Club and Association                    164.39    162.89    1.50      0.92
73   Packaging Service                       21.80     21.61     0.19      0.88
74   Survey and Map Making                   54.84     51.60     3.24      6.28
75   Transport of goods through pipeline     270.29    296.71    -26.42    -8.90
76   Site Preparation                        276.64    273.11    3.53      1.29
77   Registrar to an Issue                   1.83      4.31      -2.48     -57.54
78   Share Transfer Agent                    42.56     39.92     2.64      6.61
79   ATM Operations, Maintenance or          59.37     58.67     0.70      1.19
     Management
80   Recovery Agent                          17.93     12.33     5.60      45.42
81   Sale of space or time for Advertising   99.83     134.69    -34.86    -25.88
82   Sponsorship Service                     29.75     31.43     -1.68     -5.35
83   Transport of passengers embarking       505.04    364.42    140.62    38.59
     on international journey by air other
     than economy class
84   Transport of goods in containers by     119.24    112.65    6.59      5.85
     rail
85   Business Support Service                1935.29   1603.23   332.06    20.71
86   Auctioneers Service                     19.32     8.16      11.16     136.76
87   Public Relations Service                25.05     15.36     9.69      63.09
88   Ship Management Service                 65.85     70.9      -5.05     -7.12
89   Internet telephony Service              75.97     45.40     30.57     67.33
90   Transport of persons by Cruise Ship     1.49      0.81      0.68      83.95
91   Credit Card, Debit Card, Charge Card    432.69    716.68    -283.99   -39.63
     or other payment card related service
92   Mining of mineral, oil or gas           1059.15   822.69    236.46    28.74
93    Renting of immovable property             2015.05    2577.14    -562.09    -21.81
94    Works Contract                            1845.89    1305.97    539.92     41.34
95    Development & Supply of Content           41.09      26.17      14.92      57.01
96    Asset Management                          4.19       1.33       2.86       215.04
97    Design Services                           30.38      27.33      3.05       11.16
98    Information technology software for       1529.53    868.41     661.12     76.13
      use in course or furtherance, of
      business or commerce
99    On life insurance business, in relation   241.64     42.79      198.85     464.71
      to management of investment, under
      ULIP scheme
100   Stock exchange in relation to             79.09      46.41      32.68      70.42
      assisting, regulating or controlling
      business of buying, selling or dealing
      in securities in releation to trading,
      processing clearing & settlement of
      transactions.
101   Recognised registered association in      23.17      18.25      4.92       26.96
      relation to assisting, regulating
      business of sale/purchase of goods
      or onward contracts
102   Processing, clearing and settlement of    22.55      17.82      4.73       26.54
      transactions in securities, goods or
      forward contracts.
103   Supply of tangible goods including        989.53     458.35     531.18     115.89
      machinery, equipment and appliances
      .
104   Cosmetic Surgery or Plastic Surgery       5.85
      Service
105   Transport of coastal goods & goods        76.66
      through National Waterways or goods
      through Inland water
106   Legal Consultancy Service                 54.11
107   Misc (Receipts awaiting transfer to       51.87      1.84
      other Heads)
108   Education Cess                            1149.13    1318.32
109   Higher Secondary Education Cess           471.68     445.19
110   RECEIPTS UNDER KAR VIVAD                  0.10
      SAMADHAN SCHEME, 1998
111   SHARE OF NET PROCEEDS                     0.28
      ASSIGNED TO STATES
      TOTAL                                     58336.36   60701.89   -2365.53   -3.90
      Source :- Pr. CCA
      Yellow colour :- New services during 2009-10
                                                                                      Annexure ­ 4
      Zone-wise Service Tax Collections & Number of Assessees for F.Y.2008-09 & 2009-10
Sr.No.       Name of the Zone         Revenue          Number of         Revenue      Number of
                                    2008-09 (Rs.       Assessees       2009-10 (Rs.   Assessees
                                     in crores)                         in crores)
  1       AHMEDABAD                       2017.58           62636           1975.44         64419
  2       BANGALORE                       3455.56           71836           3175.00         77489
  3       BHOPAL                          1148.91           49396           1046.25         53346
  4       BHUBANESHWAR                        817.23        16805            784.50         18986
  5       CHANDIGARH                          948.23        43540            680.96         45464
  6       CHENNAI                         3620.48           69191           3335.02         70475
  7       KERALA                          1009.78           23386            907.12         24158
  8       COIMBATORE                          932.91        61743            765.95         64286
  9       DELHI                         10178.93           144699           9895.07        156811
 10       SHILLONG                            279.92        12399            299.39         13303
 11       HYDERABAD                       2190.72           40947           2039.34         45578
 12       JAIPUR                              914.59        53303            817.14         56370
 13       KOLKATA                         2744.61           51966           2712.79         64996
 14       LUCKNOW                             769.49        46490            704.90         54438
 15       MYSORE                              661.51        24059            604.49         23636
 16       MEERUT                          1145.74           36439           1082.45         45890
 17       MUMBAI-I                      20205.11           178328         18440.84         188843
 18       MUMBAI-II                           350.13         3810            315.80          4375
 19       NAGPUR                              761.88        48511            725.04         52340
 20       PUNE                            2393.24           73920           2184.01         83075
 21       RANCHI                              636.26        24392            655.99         27303
 22       VADODARA                            980.57        38576            963.11         39810
 23       VISHAKHAPATNAM                      859.48        27654            814.03         31379
 24       LTU-BANGALORE                        770.2          147            896.00            161
 25       LTU CHENNAI                         771.07          258            804.24            298
 26       LTU DELHI                           115.12           14            843.94             20
 27       LTU KOLKATA                           0.00               0           0.00               0
 28       LTU MUMBAI                          279.19          125            658.66             37
          TOTAL                         60958.44          1204570         58127.47        1307286


          Source : As reported by the Zones
                                                                              Annexure ­ 5
SERVICE TAX REVENUE FROM TOP TEN COMMISSIONERATES FOR 2008-09 & 2009-10


                                                            (Rs. in crores)
        Sr. No.      Commissionerate          2008-09          2009-10
          1       MUMBAI - ST                   20205.11          18440.82
          2       DELHI - ST                      9906.05         10418.48
          3       BANGALORE - ST                  3455.56          3198.23
          4       CHENNAI - ST                    3367.86          3083.88
          5       KOLKATA - ST                    2437.24          2528.47
          6       HYDERABAD - II                  1646.47          1527.48
          7       PUNE - III                      1648.70          1550.11
          8       AHMEDABAD - ST                   999.31           919.44
          9       RAJKOT                           703.30           757.27
          10      JAIPUR - I                       647.61           597.73
                  TOTAL                         45017.21          43021.91
                  Source : As reported by zones (MRR)
                                                                              Annexure ­ 6
                   REVENUE & ASSESSEE BASE FROM 1994-95 TO 2009-10
Financial   Revenue       % Growth         Number of           Number of   % Growth
Year        (Rs. in       Over previous    Services Taxed      Assessees   Over
            crores)       Year                                             previous
                                                                           Year
1994-95     410           Base Year        3                   3943        Base Year
1995-96     846           106.34           6                   4866        23.41
1996-97     1022          20.80            6                   13982       187.34
1997-98     1515          48.24            18                  45991       228.93
1998-99     1787          17.95            26                  107479      133.70
1999-00     2072          15.95            26                  115495      7.46
2000-01     2540          22.59            26                  122326      5.91
2001-02     3305          30.12            41                  187577      53.34
2002-03     4125          24.81            52                  232048      23.71
2003-04     7890          91.27            62                  403856      74.04
2004-05     14196         79.92            75                  774988      91.90
2005-06     23053         62.39            84                  846155      9.18
2006-07     37482         62.59            99                  940641      11.17
2007-08     51133         36.42            100                 1073075     14.08
2008-09     60702         18.71            106                 1204570     12.25
2009-10     58336.36      -3.90            109                 1307286     8.53


Source :    1. Revenue figures as per Pr.C.C.A, New Delhi
            2. Number of Assessees as reported by the zones.


                                            ****
 
 
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