SERVICE TAX REVENUE (ALL INDIA FROM 1994-95 TO 2003-04)
4.1 The Service Tax collections have shown a steady rise since its inception in 1994. The tax collections have grown manifolds since 1994-95 i.e Rs. 410 crores in 1994-95 to Rs. 14196 crores in 2004-05.
1.2 Service Tax revenue collection target for the year 2004-05 was fixed at Rs. 14150 crores, however on the basis of figures obtained from the Pr. C.C.A., the actual service tax revenue collection stands at Rs. 14196.19 crores. It indicates a growth of 79.93% against the actual realization Rs. 7889.97 crores during the last f.y. 2003-04.
1.3 There is a substantial growth in the assessee base from 403856 nos. in 2003-04 to 7,74,988 nos. in 2004-05. It indicates a growth of almost 91%, which is significantly robust ever after 1994-95 in comparison with 74% growth rate of previous year. The revenue and assessee statistics from the year 1994-95 to 2004-05 is as shown in the Table-1 below:
Table 1
|
Financial
Year |
Revnue
Rs. Crores |
% Growth |
No. of Services taxed |
No. of Assessees |
% Growth |
|
1994-95 |
410 |
Base Year |
3 |
3943 |
Base Year |
|
1995-96 |
846 |
101 |
3 |
4866 |
19 |
|
1996-97 |
1022 |
24 |
6 |
13982 |
187 |
|
1997-98 |
1515 |
49 |
18 |
45991 |
228 |
|
1998-99 |
1787 |
18 |
30 |
107479 |
133 |
|
1999-00 |
2072 |
16 |
27 |
115495 |
7.45 |
|
2000-01 |
2540 |
23 |
26 |
122326 |
5.91 |
|
2001-02 |
3305 |
26 |
41 |
187577 |
53 |
|
2002-03 |
4125 |
25 |
51 |
232048 |
24 |
|
2003-04 |
7890 |
91 |
58 |
403856 |
74 |
|
2004-05 |
14196 |
79.93 |
71 |
774988 |
91 |
1.4 Zone wise performance in Service Tax revenue collection as reported by the Chief Commissioners of all the Zones and comparison thereof with previous year is as per Table-2 below.
Table 2
ZONE WISE SERVICE TAX COLLECTION FOR F.Y. 2004-05
(Source: reports received from Commission rates /Zones) (Revenue in corers)
|
SR. NO. |
NAME OF THE ZONE |
REV. 2003-04 |
NO. OF ASSESSEES |
REV. 2004-05 |
NO. OF ASSESSEES |
|
1 |
AHMEDABAD |
295.71 |
20760 |
601.98 |
47130 |
|
2 |
BANGALORE |
369.91 |
16109 |
761.04 |
31422 |
|
3 |
BHOPAL |
150.17 |
22894 |
274.57 |
43936 |
|
4 |
BHUBANESHWAR |
88.19 |
4641 |
153.07 |
9782 |
|
5 |
CHANDIGARH |
229.60 |
14469 |
386.15 |
33669 |
|
6 |
CHENNAI |
695.01 |
21486 |
1092.72 |
38559 |
|
7 |
KERALA |
234.00 |
20195 |
355.78 |
33028 |
|
8 |
COIMBATORE |
211.71 |
25600 |
348.42 |
45962 |
|
9 |
DELHI |
1163.33 |
40757 |
2110.90 |
71319 |
|
10 |
SHILLONG |
33.37 |
3229 |
85.01 |
8587 |
|
11 |
HYDERABAD |
250.59 |
10419 |
437.75 |
20324 |
|
12 |
JAIPUR |
159.13 |
20887 |
280.19 |
45602 |
|
13 |
KOLKATA |
528.02 |
14764 |
941.45 |
32138 |
|
14 |
LUCKNOW |
190.27 |
15872 |
304.13 |
32548 |
|
15 |
MYSORE |
113.78 |
10202 |
191.15 |
20190 |
|
16 |
MEERUT |
139.56 |
13785 |
253.49 |
27692 |
|
17 |
MUMBAI-I |
1852.10 |
49044 |
3979.68 |
89260 |
|
18 |
MUMBAI-II |
281.65 |
8934 |
130.76 |
2244 |
|
19 |
NAGPUR |
123.98 |
16708 |
231.35 |
33951 |
|
20 |
PUNE |
275.31 |
20957 |
514.64 |
40110 |
|
21 |
RANCHI |
97.61 |
6819 |
164.55 |
14613 |
|
22 |
VADODARA |
124.36 |
12301 |
216.64 |
30353 |
|
23 |
VISHAKHAPATNAM |
142.83 |
13024 |
216.37 |
22569 |
|
|
GRAND TOTAL |
7750.20 |
403856 |
14031.79 |
774988 |
1.5 Commissionerate wise performance in Service Tax revenue collection as reported by the Chief Commissioners of all the Zones, for the year 2004-05 is as per Table-3 below.
Table 3
COMMISSIONERATE WISE SERVICE TAX COLLECTION FOR F. Y. 2004-05
( Source : Reports received from the Commissionerates/Zones )
|
Sr. No. |
Commissionerate |
Revenue
F.Y. 2004-05
(Rs. In crores) |
No. of Assessees |
|
1 |
AHMEDABAD SERVICE TAX |
240.72 |
21794 |
|
3 |
AHMEDABAD-III |
65.59 |
6178 |
|
4 |
RAJKOT |
248.41 |
11322 |
|
5 |
BHAVNAGAR |
47.26 |
7836 |
|
6 |
BANGALORE SERVICE TAX |
761.04 |
31422 |
|
7 |
BHOPAL |
100.00 |
14839 |
|
8 |
INDORE |
116.20 |
20426 |
|
9 |
RAIPUR |
58.37 |
8671 |
|
10 |
BHUBANESHWAR-I |
125.44 |
6568 |
|
11 |
BHUBANESHWAR-II |
27.63 |
3214 |
|
12 |
CHANDIGARH |
221.16 |
12993 |
|
13 |
JALANDHAR |
77.52 |
10030 |
|
14 |
LUDHIANA |
87.47 |
10646 |
|
15 |
CHENNAI-SERVICE TAX |
1038.74 |
28227 |
|
16 |
CHENNAI-III |
25.84 |
5577 |
|
17 |
PONDICHERRY |
28.15 |
4755 |
|
18 |
COCHIN |
168.30 |
12282 |
|
19 |
CALICUT |
97.72 |
12829 |
|
20 |
THIRUVANANTHAPURAM |
89.76 |
7917 |
|
21 |
COIMBATORE |
110.10 |
11578 |
|
22 |
MADURAI |
48.65 |
9642 |
|
23 |
SALEM |
46.54 |
9679 |
|
24 |
THIRUNELVELI |
60.46 |
6836 |
|
25 |
THIRUCHIRAPALI |
82.68 |
8227 |
|
26 |
DELHI-SERVICE TAX |
1998.91 |
60586 |
|
27 |
ROHTAK |
49.46 |
5023 |
|
28 |
PUNCHKULA |
62.53 |
5710 |
|
29 |
SHILLONG |
64.36 |
5794 |
|
30 |
DIBRUGARH |
20.65 |
2793 |
|
31 |
HYDERABAD-I |
29.86 |
2590 |
|
32 |
HYDERABAD-II |
333.33 |
11687 |
|
33 |
HYDERABAD-III |
62.16 |
4027 |
|
34 |
HYDERABAD-IV |
12.40 |
2020 |
|
35 |
JAIPUR-I |
192.09 |
27199 |
|
36 |
JAIPUR-II |
88.09 |
18403 |
|
37 |
KOLKATA-SERVICE TAX |
806.92 |
22468 |
|
38 |
BOLPUR |
39.71 |
4765 |
|
39 |
HALDIA |
61.98 |
1146 |
|
40 |
SILIGURI |
32.83 |
3759 |
|
41 |
LUCKNOW |
144.27 |
9808 |
|
42 |
ALLAHABAD |
83.23 |
9270 |
|
43 |
KANPUR |
76.63 |
13470 |
|
44 |
MANGALORE |
91.39 |
5242 |
|
45 |
BELGAUM |
62.52 |
9424 |
|
46 |
MYSORE |
37.24 |
5524 |
|
47 |
MEERUT-I |
88.25 |
10683 |
|
48 |
MEERUT-II |
42.94 |
9126 |
|
49 |
NOIDA |
93.72 |
3831 |
|
50 |
GHAZIABAD |
28.57 |
4052 |
|
51 |
MUMBAI-SERVICE TAX |
3979.68 |
89260 |
|
52 |
RAIGAD |
130.76 |
2244 |
|
53 |
NAGPUR |
109.86 |
14295 |
|
54 |
NASIK |
63.20 |
9716 |
|
55 |
AURANGABAD |
58.28 |
9940 |
|
56 |
PUNE-I |
43.20 |
5749 |
|
57 |
PUNE-II |
60.89 |
8846 |
|
58 |
PUNE-III |
337.15 |
20795 |
|
59 |
GOA |
73.40 |
4720 |
|
60 |
RANCHI |
51.80 |
4960 |
|
61 |
JAMSHEDPUR |
31.20 |
3269 |
|
62 |
PATNA |
81.55 |
6384 |
|
63 |
VADODARA-I |
33.73 |
6278 |
|
64 |
VADODARA-II |
83.72 |
9340 |
|
65 |
SURAT-I |
67.49 |
7662 |
|
66 |
SURAT-II |
4.19 |
1416 |
|
67 |
DAMAN |
23.12 |
4248 |
|
68 |
VAPI |
4.40 |
1409 |
|
69 |
GUNTUR |
68.18 |
8439 |
|
70 |
VISHAKHAPATNAM-I |
84.36 |
3999 |
|
71 |
VISHAKHAPATNAM-II |
22.76 |
4057 |
|
72 |
THIRUPATI |
41.06 |
6074 |
|
|
GRAND TOTAL |
14031.79 |
774988 |
|
