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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