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. 2. 3. 4. 5. 6. 7. Mumbai-I, Mumbai-II, Delhi, Kolkata, Chennai, Ahmedabad Bangalore.

There are 5 LTUs : 1. Bangalore 2. Chennai 3. Delhi 4. Kolkata 5. Mumbai The following Zones have exclusive Service Tax Divisions: Number of ST Divisions* Rajkot 1 1 Ahmedabad Bhavnagar 1 Mangalore 1 2 Mysore Mysore 1 Aurangabad 1 3 Nagpur Pune-III 3 4 Pune Cochin 5 Cochin 1 Thiruvananthapuram 1 Vadodara-II 6 Vadodara 1 Vadodara-I 1 Surat-I 1 Vishakapatnam-I 7 Vishakapatnam 1 Jaipur-I 8 Jaipur 1 Noida 9 Meerut 0 Raigad 10 Mumbai-II 1 Guwahati 11 Shillong 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. No. Zone Commissionerate

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 200910 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 Boards 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. ii. Online registration and amendment of registration details; Electronic filing of documents such as Returns, Claims, Intimations and permissions; iii. iv. Online tracking of the status of applications, claims and permissions; 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 Egovernance 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 ereturn 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 Aug09. 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 years 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 60000 50000 40000 30000 20000 10000
410.61 846.16

60,701.89 58,336.36 51,132.58

37,481.73

23,053.00
14,196.19

7,889.97 4,124.89 2,071.83 1,515.90 2,611.683,305.44 1,022.01 1,787.09

Year-wise All India Revenue Collection since 1994-95

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 12000.00 10000.00 11146.42

Source : Pr.CCA

8000.00 6000.00
4000.00 2000.00 0.00 April May June July Aug Sept Oct Nov Dec Jan Feb Mar 5766.23 5704.93 5150.85 4289.45 4497.10 3973.96 3696.50 4214.30 4057.83 3573.32 2265.47

MONTH-WISE REVENUE COLLECTION

3.3

The comparison of service-wise revenue for 2009-10 vis--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% 30331.44, 52% 3125.49, 5% 2628.62, 4%

GTO / GTA Renting of Immovable properties Maint.& Repairs

2015.05, 3%

2217.2, 4% 2077.76, 4%
2077.4, 4%

Cons. Engineer
Manpower Recruitment Agency Ins.Aux. Services Other Services

2126.22, 4%

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 years revenue -

Positive Trends in services registering tax collection above 1000 crores. (Rs. In crores)
Sr. No Service REVENUE FOR

2009-10
a

2008-09
b

Actual Increase / Decrease (a-b)

% Increase / Decrease

Information technology software for use in course or furtherance, of business or commerce Works Contract Mining of mineral, oil or gas Security Agency Stock Broker Business Support Service Banking & other Ins.Aux. Services

1529.53 1845.89 1059.15 1046.55 1000.32 1935.29 4063.58 2126.22

868.41 1305.97 822.69 830.91 795.26 1603.23 3914.32 2086.96

661.12 539.92 236.46 215.64 205.06 332.06 149.26 39.26

76.13 41.34 28.74 25.95 25.79 20.71 3.81 1.88

2 3 4 5 6 7 8

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, ChennaiService 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 nonfiling/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--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, costeffective 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. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Cadre Director General Additional Director General Additional / Joint Director Deputy / Assistant Director Chief Accounts Officer Superintendent Group B Administrative Officer Sr. P. S. P.S. Inspector Hindi Translator Steno - II Steno III DOS Sr. Tax Assistant Tax Assistant LDC Driver I Driver II Driver OG Record Keeper Head Hawaldar Hawaldar Sepoy Gestener Operator Safaiwala TOTAL Sanctioned Strength 1 1 2 4 1 14 1 1 1 12 1 1 1 1 5 10 1 1 1 2 1 2 3 5 2 2 77 Working Strength 0 1 2 4 0 11 1 1 1 10 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 34

Annexure 2 COMMISSIONERATE-WISE REVENUE PERFORMANCE FOR 2009-10 (Revenue figures in Rs. Crores) 2008-09 Sr.No. Commissionerate GAR-7/ PLA 999.31 204.01 703.30 110.96 2017.58 3455.56 3455.56 354.91 459.78 334.22 1148.91 452.16 365.07 817.23 635.85 122.32 190.06 948.23 3367.86 126.14 126.48 3620.48 507.26 208.82 293.70 1009.78 317.72 115.60 115.37 136.59 247.63 932.91 9906.05 160.49 CENVAT Utilization 516.35 117.77 318.02 19.88 972.02 591.90 591.9 2.43 211.94 10.32 224.69 141.42 29.09 170.51 360.85 8.82 22.41 392.08 839.33 1.96 14.79 856.08 497.74 22.26 52.88 572.88 307.94 5.20 7.37 14.86 47.09 382.46 2145.13 29.05 No. Of Assessees 25959 7614 18982 10081 62636 71836 71836 16438 20770 12188 49396 12049 4756 16805 18066 8764 16710 43540 56082 7956 5153 69191 9739 7058 6589 23386 22163 9737 10904 10000 8939 61743 129137 7834 GAR-7/ PLA 919.37 198.12 762.15 95.80 1975.44 3175.00 3175.00 352.41 330.99 362.85 1046.25 458.42 326.08 784.50 408.91 98.79 173.26 680.96 3071.90 115.61 147.51 3335.02 456.07 203.69 247.36 907.12 249.32 92.26 118.93 126.44 179.00 765.95 9662.15 120.07 2009-10 CENVAT Utilization 380.17 148.07 283.25 47.45 858.94 470.28 470.28 47.36 95.60 33.46 176.42 136.49 25.73 162.22 415.69 10.69 13.56 439.94 538.71 11.45 35.78 585.94 172.28 30.24 65.36 267.88 318.02 11.24 6.55 15.35 80.32 431.48 5489.16 21.48 No. Of Assessee s 26222 8225 19544 10428 64419 77489 77489 15748 24086 13512 53346 14870 4116 18986 16931 9140 19393 45464 57008 8537 4930 70475 10220 7312 6626 24158 22163 10211 11631 10574 9707 64286 142645 8843

1 2 3 4 5

Ahmedabad Service Tax Ahmedabad-III Rajkot Bhavnagar Ahmedabad Zone Bangalore Service Tax Bangalore Zone Bhopal Indore Raipur Bhopal Zone Bhubaneshwar-I Bhubaneshwar-II Bhubaneshwar Zone Chandigarh-I Chandigarh-II Ludhiana Chandigarh Zone Chennai-Service Tax Chennai-III Pondicherry Chennai Zone Cochin Calicut Thiruvananthapura m Kerala Zone Coimbatore Madurai Salem Thirunelveli Thiruchirapali Coimbatore Zone Delhi-Service Tax Rohtak

6 7 8 9 10

11 12 13 14 15 16 17 18 19

20 21 22 23 24 25 26

27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47

Punchkula Delhi Zone Hyderabad-I Hyderabad-II Hyderabad-III Hyderabad-IV Hyderabad Zone Jaipur-I Jaipur-II Jaipur Zone Kolkata-Service Tax Bolpur Haldia Siliguri Kolkata Zone Lucknow Allahabad Kanpur Lucknow Zone Mangalore Belgaum Mysore Mysore Zone Meerut-I Meerut-II Noida Ghaziabad Meerut Zone MUMBAI -I S.T.

112.39 10178.93 68.70 1646.47 205.87 269.68 2190.72 647.61 266.98 914.59 2437.24 145.64 124.47 37.26 2744.61 419.91 104.59 244.99 769.49 256.16 320.42 84.93 661.51 230.67 131.01 652.81 131.25 1145.74 20205.11 20205.11 350.13 350.13 321.75 210.09 230.04 761.88 347.34 180.42 1648.70 216.78 2393.24 201.36

127.38 2301.56 15.14 601.83 28.08 36.41 681.46 414.57 23.67 438.24 730.02 33.32 60.02 3.37 826.73 348.91 6.59 11.75 367.25 48.26 13.11 11.04 72.41 172.21 12.00 177.75 8.17 370.13 7100.00 7100 46.69 46.69 35.85 3.04 26.02 64.91 50.06 21.70 321.58 38.87 432.21 27.52

7728 144699 3610 23821 8242 5274 40947 35451 17852 53303 38952 5841 2823 4350 51966 13193 11437 21860 46490 5695 12417 5947 24059 14385 9205 5897 6952 36439 178328 178328 3810 3810 18763 14971 14777 48511 11549 11742 41979 8650 73920 8064

112.85 9895.07 56.83 1527.46 185.16 269.89 2039.34 596.83 220.31 817.14 2421.43 153.36 97.29 40.71 2712.79 327.60 128.60 248.70 704.90 238.49 82.29 283.71 604.49 270.29 102.41 574.54 135.21 1082.45 14387.87 4052.97 18440.84 315.80 315.80 359.81 166.65 198.58 725.04 364.82 160.36 1450.69 208.14 2184.01 286.38

89.90 5600.54 14.13 410.24 44.64 41.30 510.31 484.11 18.92 503.03 846.49 10.19 24.70 2.88 884.26 302.70 6.14 13.30 322.14 57.45 10.56 11.25 79.26 127.93 12.36 231.25 14.52 386.06 6566.00 3061.09 9627.09 46.38 46.38 18.82 11.22 18.53 48.57 29.21 20.96 254.84 48.12 353.13 20.02

5323 156811 3919 26043 9311 6305 45578 37644 18726 56370 51899 6161 2782 4154 64996 18841 12381 23216 54438 5843 5928 11865 23636 16938 10396 11745 6811 45890 121908 66935 188843 4375 4375 20624 15866 15850 52340 15701 12047 45761 9566 83075 9128

48 49 50 51 52 53 54 55 56 57

MUMBAI - II S.T. Mumbai Zone-I Raigad Mumbai Zone-II Nagpur Nasik Aurangabad Nagpur Zone Pune-I Pune-II (Kolhapur) Pune-III Goa Pune Zone Ranchi

58 59 60 61 62 63 64 65 66 67 68 69 70 71 72

Jamshedpur Patna Ranchi Zone Shillong Dibrugarh Guwahati Shillong Zone Vadodara-I Vadodara-II Surat-I Surat-II Daman Vapi Vadodara Zone Guntur Vishakhapatnam-I Vishakhapatnam-II Thirupati Visakhapatnam Zone Bangalore LTU Chennai LTU Delhi LTU Kolkata LTU Mumbai LTU LTU TOTAL (As reported by the Zones)

232.60 202.30 636.26 165.38 62.14 52.40 279.92 260.58 255.14 298.59 46.44 74.46 45.36 980.57 226.52 292.99 250.93 89.04 859.48 770.20 771.07 115.12 0.00 279.19 1935.58 60958.44

25.01 153.75 206.28 22.10 12.41 56.29 90.8 34.00 42.81 62.05 2.08 9.27 0.70 150.91 31.26 41.28 141.47 6.01 220.02 377.89 262.34 184.53 0.00 100.31 925.07 18457.29

6008 10320 24392 2987 2724 6688 12399 8344 10476 9102 2721 5447 2486 38576 10947 5144 5040 6523 27654 147 258 14 0 125 544 1204570

198.93 170.68 655.99 98.69 71.62 129.08 299.39 246.95 183.71 329.74 58.50 99.35 44.86 963.11 262.84 318.42 163.56 69.21 814.03 896.00 804.24 843.94 0.00 658.66 3202.84 58127.47

35.59 123.93 179.54 27.52 16.59 37.05 81.16 32.95 27.67 48.08 2.12 14.03 12.44 137.29 41.55 85.02 97.97 7.29 231.83 603.29 326.04 378.46 0.00 178.74 1486.53 23870.22

6526 11649 27303 3277 2731 7295 13303 8672 10422 9303 3033 5794 2586 39810 13886 5548 5081 6864 31379 161 298 20 0 37 516 1307286

73 74 75 76 77

ANNEXURE 3 COMPARISON OF SERVICE-WISE REVENUE FOR 2008-09 VIS-A-VIS 2009-10

(Rs. In crores) Sr. No Service REVENUE FOR 2009-10 a 1 2 Stock Broker Telecommunication Services (including Telegraph, Telephone, Telex, Fascimile, Leased Circuit, pager) Insurance Advertising Courier C.H.As Steamer Agent Mandap Keeper Air Travel Agent Manpower Recruitment Agency Cons. Engineer C & F Agent Rent-a-Cab Outdoor Caterer Pandal/Shamiana Tour operator G.T.O./G.T.A Architect Credit Rating Agency Chartered Accountant Cost Accountant Interior Decorator Market Research Agency Company Secretary Real Estate Agent Security Agency 1000.32 4031.04 2008-09 b 795.26 5853.97 Actual Increase / Decrease (c-d) 205.06 -1822.93 % Increase / Decrease

25.79 -31.14

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26

3125.49 656.01 491.60 217.25 75.89 204.13 163.57 2077.40 2077.76 381.83 236.89 150.76 48.05 147.88 2628.62 283.54 40.47 511.29 5.36 81.59 110.19 10.26 186.59 1046.55

3278.88 823.04 528.41 260.59 114.59 229.84 178.36 2097.52 2257.73 375.97 261.49 154.62 55.43 171.38 3211.82 324.54 41.12 516.07 10.82 93.36 114.31 13.74 294.55 830.91

-153.39 -167.03 -36.81 -43.34 -38.70 -25.71 -14.79 -20.12 -179.97 5.86 -24.60 -3.86 -7.38 -23.50 -583.20 -41.00 -0.65 -4.78 -5.46 -11.77 -4.12 -3.48 -107.96 215.64

-4.68 -20.29 -6.97 -16.63 -33.77 -11.19 -8.29 -0.96 -7.97 1.56 -9.41 -2.50 -13.31 -13.71 -18.16 -12.63 -1.58 -0.93 -50.46 -12.61 -3.60 -25.33 -36.65 25.95

27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

Under Writer Management Consultant Mech. Slaugther Scientific or Technical Consultancy Service Photography Convention Service Online information Broadcasting Ins.Aux. Services Banking & other Port Services Auth.Service Station Video tape Prodn. Sound Recording Aux. Ser. Life Insu. Cargo Handling Storage & W/housing Event Management Rail Trav. Agent Health & Fitness Beauty Parlours Fashion Designing Cable Operator Dry Cleaning Business Aux.Service Commercial Training & Coaching Commissioning & Installation Franchise Services Internet Caf Maint.& Repairs Tech.Testing & Cert. Business Exhibition Airport Services Trans. of goods by Air

6.45 1597.79 0.32 309.72 55.33 20.74 370.99 913.21 2126.22 4063.58 1030.34 287.14 60.88 10.99 193.19 484.01 267.42 170.67 13.01 62.32 50.05 3.26 56.30 6.29 3642.56 437.46 1450.35 169.35 5.87 2217.20 387.32 79.50 393.74 63.98

14.65 1801.26 0.54 365.28 65.93 30.42 353.94 919.64 2086.96 3914.32 1068.05 282.71 70.72 12.93 246.63 444.79 320.14 184.50 5.16 81.82 56.84 4.79 51.63 9.38 4130.76 482.90 1547.50 132.26 13.65 2280.31 405.52 134.58 442.79 94.30

-8.20 -203.47 -0.22 -55.56 -10.60 -9.68 17.05 -6.43 39.26 149.26 -37.71 4.43 -9.84 -1.94 -53.44 39.22 -52.72 -13.83 7.85 -19.50 -6.79 -1.53 4.67 -3.09 -488.20 -45.44 -97.15 37.09 -7.78 -63.11 -18.20 -55.08 -49.05 -30.32

-55.97 -11.30 -40.74 -15.21 -16.08 -31.82 4.82 -0.70 1.88 3.81 -3.53 1.57 -13.91 -15.00 -21.67 8.82 -16.47 -7.50 152.13 -23.83 -11.95 -31.94 9.05 -32.94 -11.82 -9.41 -6.28 28.04 -57.00 -2.77 -4.49 -40.93 -11.08 -32.15

61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83

Sur.& Exp.of Minerals Opinion Polls Services Intellectual Property Rights Forward Contract TV /Radio Prg. Prodn. Commercial or Industrial Construction Services Travel Agents (Other than Air/Rail) Cleaning Service Construction of Residential Complex Dreadging Service Mailing List Compilation Club and Association Packaging Service Survey and Map Making Transport of goods through pipeline Site Preparation Registrar to an Issue Share Transfer Agent ATM Operations, Maintenance or Management Recovery Agent Sale of space or time for Advertising Sponsorship Service Transport of passengers embarking on international journey by air other than economy class Transport of goods in containers by rail Business Support Service Auctioneers Service Public Relations Service Ship Management Service Internet telephony Service Transport of persons by Cruise Ship Credit Card, Debit Card, Charge Card or other payment card related service Mining of mineral, oil or gas

174.89 1.24 730.36 43.67 154.32 1580.99 11.35 265.05 262.35 198.01 6.14 164.39 21.80 54.84 270.29 276.64 1.83 42.56 59.37 17.93 99.83 29.75 505.04

215.20 2.49 745.42 35.92 122.55 1809.12 12.34 223.72 369.14 212.63 4.55 162.89 21.61 51.60 296.71 273.11 4.31 39.92 58.67 12.33 134.69 31.43 364.42

-40.31 -1.25 -15.06 7.75 31.77 -228.13 -0.99 41.33 -106.79 -14.62 1.59 1.50 0.19 3.24 -26.42 3.53 -2.48 2.64 0.70 5.60 -34.86 -1.68 140.62

-18.73 -50.20 -2.02 21.58 25.92 -12.61 -8.02 18.47 -28.93 -6.88 34.95 0.92 0.88 6.28 -8.90 1.29 -57.54 6.61 1.19 45.42 -25.88 -5.35 38.59

84 85 86 87 88 89 90 91 92

119.24 1935.29 19.32 25.05 65.85 75.97 1.49 432.69 1059.15

112.65 1603.23 8.16 15.36 70.9 45.40 0.81 716.68 822.69

6.59 332.06 11.16 9.69 -5.05 30.57 0.68 -283.99 236.46

5.85 20.71 136.76 63.09 -7.12 67.33 83.95 -39.63 28.74

93 94 95 96 97 98

Renting of immovable property Works Contract Development & Supply of Content Asset Management Design Services Information technology software for use in course or furtherance, of business or commerce On life insurance business, in relation to management of investment, under ULIP scheme Stock exchange in relation to assisting, regulating or controlling business of buying, selling or dealing in securities in releation to trading, processing clearing & settlement of transactions. Recognised registered association in relation to assisting, regulating business of sale/purchase of goods or onward contracts Processing, clearing and settlement of transactions in securities, goods or forward contracts. Supply of tangible goods including machinery, equipment and appliances . Cosmetic Surgery or Plastic Surgery Service Transport of coastal goods & goods through National Waterways or goods through Inland water Legal Consultancy Service Misc (Receipts awaiting transfer to other Heads) Education Cess Higher Secondary Education Cess RECEIPTS UNDER KAR VIVAD SAMADHAN SCHEME, 1998 SHARE OF NET PROCEEDS ASSIGNED TO STATES TOTAL Source :- Pr. CCA

2015.05 1845.89 41.09 4.19 30.38 1529.53

2577.14 1305.97 26.17 1.33 27.33 868.41

-562.09 539.92 14.92 2.86 3.05 661.12

-21.81 41.34 57.01 215.04 11.16 76.13

99

241.64

42.79

198.85

464.71

100

79.09

46.41

32.68

70.42

101

23.17

18.25

4.92

26.96

102

22.55

17.82

4.73

26.54

103

989.53

458.35

531.18

115.89

104 105

5.85 76.66

106 107 108 109 110 111

54.11 51.87 1149.13 471.68 0.10 0.28 58336.36 60701.89 -2365.53 -3.90 1.84 1318.32 445.19

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 2008-09 (Rs. in crores) 2017.58 3455.56 1148.91 817.23 948.23 3620.48 1009.78 932.91 10178.93 279.92 2190.72 914.59 2744.61 769.49 661.51 1145.74 20205.11 350.13 761.88 2393.24 636.26 980.57 859.48 770.2 771.07 115.12 0.00 279.19 60958.44 Number of Assessees 62636 71836 49396 16805 43540 69191 23386 61743 144699 12399 40947 53303 51966 46490 24059 36439 178328 3810 48511 73920 24392 38576 27654 147 258 14 0 125 1204570 Revenue 2009-10 (Rs. in crores) 1975.44 3175.00 1046.25 784.50 680.96 3335.02 907.12 765.95 9895.07 299.39 2039.34 817.14 2712.79 704.90 604.49 1082.45 18440.84 315.80 725.04 2184.01 655.99 963.11 814.03 896.00 804.24 843.94 0.00 658.66 58127.47 Number of Assessees 64419 77489 53346 18986 45464 70475 24158 64286 156811 13303 45578 56370 64996 54438 23636 45890 188843 4375 52340 83075 27303 39810 31379 161 298 20 0 37 1307286

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

AHMEDABAD BANGALORE BHOPAL BHUBANESHWAR CHANDIGARH CHENNAI KERALA COIMBATORE DELHI SHILLONG HYDERABAD JAIPUR KOLKATA LUCKNOW MYSORE MEERUT MUMBAI-I MUMBAI-II NAGPUR PUNE RANCHI VADODARA VISHAKHAPATNAM LTU-BANGALORE LTU CHENNAI LTU DELHI LTU KOLKATA LTU MUMBAI TOTAL

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. 1 2 3 4 5 6 7 8 9 10 Commissionerate MUMBAI - ST DELHI - ST BANGALORE - ST CHENNAI - ST KOLKATA - ST HYDERABAD - II PUNE - III AHMEDABAD - ST RAJKOT JAIPUR - I TOTAL 2008-09 20205.11 9906.05 3455.56 3367.86 2437.24 1646.47 1648.70 999.31 703.30 647.61 45017.21 2009-10 18440.82 10418.48 3198.23 3083.88 2528.47 1527.48 1550.11 919.44 757.27 597.73 43021.91

Source : As reported by zones (MRR)

Annexure 6 REVENUE & ASSESSEE BASE FROM 1994-95 TO 2009-10 Financial Year Revenue (Rs. in crores) 410 846 1022 1515 1787 2072 2540 3305 4125 7890 14196 23053 37482 51133 60702 58336.36 % Growth Over previous Year Base Year 106.34 20.80 48.24 17.95 15.95 22.59 30.12 24.81 91.27 79.92 62.39 62.59 36.42 18.71 -3.90 Number of Services Taxed Number of Assessees % Growth Over previous Year Base Year 23.41 187.34 228.93 133.70 7.46 5.91 53.34 23.71 74.04 91.90 9.18 11.17 14.08 12.25 8.53

1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Source :

3 6 6 18 26 26 26 41 52 62 75 84 99 100 106 109

3943 4866 13982 45991 107479 115495 122326 187577 232048 403856 774988 846155 940641 1073075 1204570 1307286

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

****