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FORMATION AND FUNCTIONS OF DGST & SERVICE TAX FIELD FORMATIONS
February, 27th 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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