Final Service Tax

8/3/2019 Final Service Tax

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A

LAW PROJECT

ON

BUSINESS AND TAX LAWS-

SERVICE TAX

SUBMITTED TO: - SUBMITTED BY:-

PROF. UPDESH SINGH SACHDEVA DEEPAK SAINI


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11BSP1937

SECTION D

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STUDENT DECLARATION

This is to certify that I have completed the Project titled A Project on Business and Tax

Laws- Service Tax under the guidance of Prof.UPDESH SINGH SACHDEVA in the partial

fulfillment of the requirement for the award of the degree of Master in Business

Administration from ICFAI BUSINESS SCHOOL, GURGAON. This is an original

work and I have not submitted it earlier elsewhere.

DEEPAK SAINI

Enrollment No. : 11BSP1937

SECTION-D

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CERTIFICATE (From Guide)

This is to certify that the project titled A Project on Business and Tax Laws- Service Tax is

an academic work done by Deepak Saini submitted in the partial fulfillment of the requirement

for the award of the degree of Masters in Business Administration from ICFAI BUSINESS

SCHOOL, GURGAON. under my guidance and direction. To the best of my knowledge and

belief the data and information presented by him in the project has not been submitted earlier

elsewhere.

Prof.UPDESH SINGH SACHDEVA

(Project Guide)

ICFAI BUSINESS SCHOOL

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ACKNOWLEDGEMENT

I pay my gratitude and sincere regards to Prof. UPDESH SINGH SACHDEVA, my project Guide for

giving me the cream of his knowledge. I am thankful to him as he has been a constant source of advice,

motivation and inspiration. I am also thankful to him for giving his suggestions and encouragement

throughout the project work.

I take the opportunity to express my gratitude and thanks to our computer Lab staff and library staff for

providing me opportunity to utilize their resources for the completion of the project.

I am also thankful to my family and friends for constantly motivating me to complete the project and

providing me an environment that enhanced my knowledge.

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TABLE OF CONTENTS

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1. Service tax in India

2. Need for Service Tax

3. Services that come under the Service Tax

4. Overview of Service tax In India4.1 Constitutional & Legal provisions behind the levy of

Service Tax in India4.2 Formation and functions of Service Tax

4.3 Existing scheme for levy, assessment & collection

of Service Tax in India

4.4 Analysis of Service Tax Revenue

4.5 Challenges before the Service Tax Administration

in India

4.6 Electronic Tax Administration

4.7 Audit and Inspections

4.8 Future growth path for Service Tax in India

5. Sales Tax Avoidance

6. Sales Tax notifications 2011


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SERVICE TAX IN INDIA

The tax reforms committee headed by Dr.Raja.J.Chelliah recognized the revenue potential of the

service sector in India and recommended imposition of service tax on select services. Based on these

recommendations Dr. Manmohan Singh, the Union Finance Minister, in his budget speech for the

year1994-1995 introduced the new concept of service tax. Service tax is being proposed on fifteen

individually specified services and the scope of certain existing services is being extended or clarified.

Subsequent Finance Acts have added more and more services to be taxed for service tax purpose. As

such today 107 services are chargeable to service tax.

Service Tax is a form of indirect tax imposed on specified services called "taxable services". Service taxcannot be levied on any service which is not included in the list of taxable services. Over the past fewyears, service tax been expanded to cover new services. The objective behind levying service tax is toreduce the degree of intensity of taxation on manufacturing and trade without forcing the government tocompromise on the revenue needs. The intention of the government is to gradually increase the list oftaxable services until most services fall within the scope of service tax. For the purpose of levyingservice tax, the value of any taxable service should be the gross amount charged by the serviceprovider for the service rendered by him.

Service Tax was first brought into force with effect from 1 July 1994. All service providers in India,except those in the state of Jammu and Kashmir, are required to pay a Service Tax in India. Initially only

three services were brought under the net of service tax and the tax rate was 5%. Gradually moreservices came under the ambit of Service Tax. The rate of tax was increased from 5% to 8% w.e.f 14May 2003. From 10 September 2004 the rate of Service Tax was enhanced to 10% from 8%. Besidesthis 2% education cess on the amount of Service Tax was also introduced. In the Union Budget of Indiafor the year 2006-2007, service tax was increased from 10% to 12%. On February 24, 2009 in order togive relief to the industry reeling under the impact of economic recession, The rate of Service Tax wasreduced from 12 per cent to 10 per cent.

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NEED FOR SERVICE TAX

It is prime responsibility of the Government to fulfil the increasing developmental needs of the

country and its people, by the way of public expenditure. Governments primary sources of revenue are

direct and indirect taxes. Revenue receipts from customs and Excise duties are on the decline due to

World Trade Organisation (WTO) commitments and rationalization of commodity duties.

While the largest component of GDP in the country comes from the Service Sector, its

contribution to the national treasury had been insignificant. With the increase in income , increasing

portion of such incomes is spent on the consumption of services like entertainment, travel and tourism,

etc. Though there exist various taxes or duties like Union Excise Duties, VAT, Sales Tax, Entry Tax, or

Octroi Duty, etc by Central or State Government, most of the services are not directly subject to

taxation. Thus production and consumption of services, which constitute a large growing portion of the

economy, contribute very little by way of taxation. Extending the tax to the service sector was not only to

ensure neutrality and horizontal equity in taxation but also to broaden the tax base and improve revenue

productivity of tax system.

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Some of the major services that come under the ambit ofService Tax are:

TelephoneStockbroker

General InsuranceAdvertising agenciesCourier agenciesConsulting engineersCustom house agentsSteamer agentsClearing & forwarding agentsAir travel agentsTour operatorsRent-a-Cab OperatorsManpower recruitment Agency

Mandap KeepersArchitectsInterior DecoratorsManagement ConsultantsPracticing Chartered AccountantsPracticing Company SecretariesPracticing Cost AccountantsReal Estates Agents/ConsultantsCredit Rating AgenciesPrivate Security AgenciesMarket Research AgenciesUnderwriters AgenciesScientific and technical consultancy servicesPhotographyConventionTelegraphTelexFacsimileOnline information and database access or retrievalVideo-tape productionSound recording

BroadcastingInsurance auxiliary activityBanking and other financial servicesPortAuthorised Service StationsLeased circuits ServicesAuxiliary services to life insuranceCargo handlingStorage and warehousing servicesEvent ManagementCable operators

Beauty parloursHealth and fitness centresFashion designer

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An Overview of Service Tax in India

1. Constitutional & Legal provisions behind the levy of Service Tax

in India

2. Formation and functions of DGST

3. Existing scheme for levy, assessment & collection of ServiceTax in India

4. Analysis of Service Tax Revenue5. Challenges before the Service Tax Administration in India

6. Electronic Tax Administration

7. Audit and Inspections

8. Future growth path for Service Tax in India

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http://www.servicetax.gov.in/ovw/ovw2_formtn-fn.htmhttp://www.servicetax.gov.in/ovw/ovw3_existing-scheme.htmhttp://www.servicetax.gov.in/ovw/ovw3_existing-scheme.htmhttp://www.servicetax.gov.in/ovw/ovw4_analysis-st-rev.htmhttp://www.servicetax.gov.in/ovw/ovw5_challenges.htmhttp://www.servicetax.gov.in/ovw/ovw7_audit-insp.htmhttp://www.servicetax.gov.in/ovw/ovw8_futuregrowth.htmhttp://www.servicetax.gov.in/ovw/ovw3_existing-scheme.htmhttp://www.servicetax.gov.in/ovw/ovw3_existing-scheme.htmhttp://www.servicetax.gov.in/ovw/ovw4_analysis-st-rev.htmhttp://www.servicetax.gov.in/ovw/ovw5_challenges.htmhttp://www.servicetax.gov.in/ovw/ovw7_audit-insp.htmhttp://www.servicetax.gov.in/ovw/ovw8_futuregrowth.htmhttp://www.servicetax.gov.in/ovw/ovw2_formtn-fn.htm


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1. Constitutional & Legal provisions behind levy of Service Tax in India.

Constitutional Validity

Article 265 of the Constitution lays down that no tax shall be levied or collected except by theauthority of law. Schedule VII divides this subject into three categories-

a) Union list (only Central Government has power of legislation)

b) State list (only State Government has power of legislation)

c) Concurrent list (both Central and State Government can pass legislation).

To enable Parliament to formulate by law principles for determining the modalities of levying the

Service Tax by the Central Govt. and collection of the proceeds thereof by the Central Govt. and theState, the amendment vide Constitution (92nd amendment) Act, 2003 has been made. Consequently,new article 268 A has been inserted for Service Tax levy by Union Govt., collected and appropriated bythe Union Govt., and amendment of seventh schedule to the constitution, in list I-Union list after entry92B, entry 92C has been inserted for taxes on services as well as in article 270 of the constitution theclause (1) article 268A has been included.

2. Formation and function of DGST:

Considering the increasing workload due to the expanding coverage of service tax, it wasdecided to centralize all the work and entrust the same to a separate unit supervised by a very seniorofficial. Accordingly, the office of Director General (Service Tax) was formed in the year 1997. It isheaded by the Director General (Service Tax). The functions and powers of Director General (ServiceTax) are:

i) To ensure that proper establishment and infrastructure has been created under different central

Excise/service tax Commission rates to monitor the collection and assessment of service tax.

ii) To study the staff requirement at field level for proper and effective implementation of service tax.

iii) To study as to how the various service taxes are being implemented in the field and to suggest

Measures as may be necessary to increase revenue collection or to streamline procedures:

iv) 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:

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v) 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:

vi)To inspect the service tax cells in the Commissioner ate to ensure that they are functioning effectively.

vii) To undertake any other functions as assigned by the Board from time to time.

2.A.

i) The Directorate General of Service Tax has been co-coordinating between the Board and

Central Excise Commission rates. It also monitors the collection and the assessment of

Service Tax. The Service Tax Revenue Reports, received from various Central Excise

Commission rates, are complied at the Directorate and the performance of the

Commission rates/Zones in Service Tax collection are being monitored for corrective actions.

ii) The Directorate General of Service Tax has been conducting inspection of Central

Excise Commission rates. During the course of inspection, verification of Service Tax

records, maintained by the Commissioner ate, is done. Staff of Service Tax Cell are also

guided suitably in proper implementation of Service Tax and maintenance of records.

A meeting with the Service Tax officers is always conducted in the Commission rate

during inspection. Open-house meetings are also arranged in the Commission rates.

Problems faced by the assesses in Service Tax compliance are sorted out in the

open-house meeting with the members of various service providers associations.

iii) The correspondences received from the field formations and service providers are scrutinized

and the clarifications sought for are replied to wherever possible. In cases where the

doubts/clarification sought involved policy matter, the Board has been apprised for issuing

Clarification/instruction.

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iv) This Directorate General has taken up the issue of forming a database regarding registration

of the assesse and collection of Service Tax in co-ordination with the Directorate of Systems.

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v) Presently there are 67 Central Excise Commission rates and 7 Service tax Commission rates

within the jurisdiction of 23 Central Excise Zones. The 7 Service Tax Commission rates

have been established in Mumbai (2 Commission rates), Delhi, Kolkata, Chennai, Ahmedabad &

Bangalore. Also, there are 5 Large Taxpayer Units (LTUs) located at Mumbai, Bangalore, Delhi,

Kolkata and Chennai.

3. Existing scheme for levy, assessment & collection of Service Tax in India

Levy and assessment

Service tax is levied on specified services and the responsibility of payment of the tax is generallycast

on the service provider but for few exceptions. System of self-assessment of Service Tax Returnsby

service tax assesses has been introduced w.e.f. 01.04.2001. The jurisdictional Superintendent of

Central Excise is authorized to cross verify the correctness of self assessed returns. These taxreturns

have to be filed half yearly.

The Central Excise officers are authorized to conduct surveys to bring the prospective service tax

assessees under the tax net. Directorate General of Service Tax at Mumbai oversees theactivities

at the field level for technical and policy level coordination.

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4. Analysis of Service Tax Revenue

SERVICE TAX REVENUE (ALL INDIA FROM 1994-95 TO 2009-10)1. The Service Tax collections have shown a steady rise since its inceptionin 1994. The tax collections have grown manifolds since 1994-95 i.e from Rs.410 crores in 1994-95 to Rs.71174.58 crores in 2010-11.

2. The target for the year 2010-11 was Rs.69400 Crores and the actualrealisation was Rs.71174.58 Crores, showing increase of Rs.1774.58 Crores(2.56%)

3 The total number of taxable services have also increased from 3 in 1994to 119 as on 1st May, 2011.

4. There is a substantial growth in the assessee base from 3943 numbersin 1994-95. The revenue and assessee statistics from the year 1994-95 onwardsonwards is given in the Table-1 below:

Table 1

FinancialYear RevnueRs.Crores

% Growth overprevious year

No. of Servicesunder tax net

No. ofAssessees

% Growth overprevious year

1994-95 410 Base Year 3 3943 Base Year

1995-96 846 106 6 4866 23.41

1996-97 1022 21 6 13982 187.34

1997-98 1515 48 18 45991 228.93

1998-99 1787 18 26 107479 133.70

1999-00 2072 16 26 115495 7.45

2000-01 2612 23 26 122326 5.91

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2001-02 3305 26 41 187577 53.34

2002-03 4125 25 52 232048 23.71

2003-04 7890 91 62 403856 74.04

2004-05 14196 80 75 774988 91.89

2005-06 23053 62 84 846155 9.18

2006-07 37482 63 99 940641 11.17

2007-08 51133 36 100 1073075 14.08

2008-09 60702 19 106 1204570 8.78

2009-10 58319 -3.93 117 1307286 8.53

(Revenue as reported by Pr.CCA and Number of assesses as reported byZones)

1.4 Zone wise performance in Service Tax revenue collection as reported bythe Chief Commissioners of all the Zones and comparison thereof withprevious year is as per Table-2 below.

Table 2ZONE WISE SERVICE TAX COLLECTION FOR F.Y. 2008-09 & 2009-10

(Source: reports received from Commissionerates /Zones)(Revenue in crores)

SR. NO. NAME OFTHE ZONE

REV. 2008-09 NO. OF ASSESSEES REV. 2009-10 NO. OFASSESSEES

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

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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 1935.58 544 3202.84 516

GRAND TOTAL 60958.44 1204570 58127.47 1307286

Note:There is a minor variation between the revenue figures provided by theZones and those reported by the Pr. C.C.A.

1.5 Commissionerate wise performance in Service Tax revenue collection asreported by the Chief Commissioners of all the Zones, for the year 2007-08

& 2008-09 is given in Table-3 below.

Table 3

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COMMISSIONERATE WISE SERVICE TAX COLLECTION FORF. Y. 2008-09 & 2009-10

( Source : Reports received from the Commissionerates /Zones )

Sr.No.

Commissionerate GAR-7 Revenue2008-09 (Rs. In

crores)

No. ofAssessees

GAR-7Revenue2009-10(Rs. Incrores)

No. ofAssessees

AHMEDABAD SERVICE TAX 999.31 25959 919.37 26222

AHMEDABAD-III 204.01 7614 198.12 8225

RAJKOT 703.30 18982 762.15 19544

BHAVNAGAR 110.96 10081 95.80 10428

BANGALORE SERVICE TAX 3455.56 71836 3175.00 77489

BHOPAL 354.91 16438 352.41 15748

INDORE 459.78 20770 330.99 24086

RAIPUR 334.22 12188 362.85 13512

BHUBANESHWAR-I 452.16 12049 458.42 14870

BHUBANESHWAR-II 365.07 4756 326.08 4116

CHANDIGARH 635.85 18066 408.91 16931

JALANDHAR 122.32 8764 98.79 9140

LUDHIANA 190.06 16710 173.26 19393

CHENNAI-SERVICE TAX 3367.86 56082 3071.90 57008

CHENNAI-III 126.14 7956 115.61 8537

PONDICHERRY 126.48 5153 147.51 4930

COCHIN (KERAL) 507.26 9739 456.07 10220

CALICUT 208.82 7058 203.69 7312

THIRUVANANTHAPURAM 293.70 6589 247.36 6626

COIMBATORE 317.72 22163 249.32 22163

MADURAI 115.60 9737 92.26 10211

SALEM 115.37 10904 118.93 11631

THIRUNELVELI 136.59 10000 126.44 10574

THIRUCHIRAPALI 247.63 8939 179.00 9707

DELHI-SERVICE TAX 9906.05 129137 9662.15 142645

ROHTAK 160.49 7834 120.07 8843

PUNCHKULA 112.39 7728 112.85 5323

SHILLONG 165.38 2987 98.69 3277

DIBRUGARH 62.14 2724 71.62 2731

GUWAHATI 52.40 6688 129.08 7295

HYDERABAD-I 68.70 3610 56.83 3919

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HYDERABAD-II 1646.47 23821 1527.46 26043

HYDERABAD-III 205.87 8242 185.16 9311

HYDERABAD-IV 269.68 5274 269.89 6305

JAIPUR-I 647.61 35451 596.83 37644

JAIPUR-II 266.98 17852 220.31 18726

KOLKATA-SERVICE TAX 2437.24 38952 2421.43 51899

BOLPUR 145.64 5841 153.36 6161

HALDIA 124.47 2823 97.29 2782

SILIGURI 37.26 4350 40.71 4154

LUCKNOW 419.91 13193 327.60 18841

ALLAHABAD 104.59 11437 128.60 12381

KANPUR 244.99 21860 248.70 23216

MANGALORE 256.16 5695 238.49 5843

BELGAUM 320.42 12417 283.71 11865 MYSORE 84.93 5947 82.29 5928

MEERUT-I 230.67 14385 270.29 16938

MEERUT-II 131.01 9205 102.41 10396

NOIDA 652.81 5897 574.54 11745

GHAZIABAD 131.25 6952 135.21 6811

MUMBAI-SERVICE TAX 20205.11 178328 18440.84 188843

RAIGAD 350.13 3810 315.80 4375 NAGPUR 321.75 18763 359.81 20624

NASIK 210.09 14971 166.65 15866

AURANGABAD 230.04 14777 198.58 15850

PUNE-I 347.34 11549 364.82 15701

PUNE-II ( Kolhapur ) 180.42 11742 160.36 12047

PUNE-III 1648.70 41979 1450.69 45761

GOA 216.78 8650 208.14 9566

RANCHI 201.36 8064 286.38 9128

JAMSHEDPUR 232.60 6008 198.93 6526

PATNA 202.30 10320 170.68 11649

VADODARA-I 260.58 8344 246.95 8672

VADODARA-II 255.14 10476 183.71 10422

SURAT-I 298.59 9102 329.74 9303

SURAT-II 46.44 2721 58.50 3033

DAMAN 74.46 5447 99.35 5794

VAPI 45.36 2486 44.86 2586

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GUNTUR 226.52 10947 262.84 13886

VISHAKHAPATNAM -I 292.99 5144 318.42 5548

VISHAKHAPATNAM-II 250.93 5040 163.56 5081

THIRUPATI 89.04 6523 69.21 6864

LTU BANGLORE 770.20 147 896.00 161

LTU CHENNAI 771.07 258 804.24 298

LTU DELHI 115.12 14 843.94 20

LTU KOLKATA 0 0 0 0

LTU MUMBAI 279.19 125 658.66 37

GRAND TOTAL 60958.44 1204570 58127.47 1307286

Challenges before the Service Tax Administration inIndia

Service tax administration in India has before it multi-dimensionalchallenges. Some of them are related to the very nature and growth of servicesector in the economy and others relate to procedural aspects of the service taxcollection.

The growth of service sector at a high rate offers opportunities as well aschallenges to bring under the tax net hitherto uncovered services. This offerstremendous revenue potential to the Government. It is expected that in duecourse Service Tax would reduce the tax burden on international trade (Customsduty) and domestic manufacturing sector (Excise duty). So a planned growth ofservice tax would be commensurate with the goals of economic liberalization andglobalization. This process requires levy of taxes on new services withoutsubstantial rise in the rate or cost of collection.

The proposed Goods and Service Tax is a part of the tax reforms thatcentre around evolving an efficient and harmonized consumption tax system in

the country. Presently, there are parallel systems of indirect taxation at theCentral and State level. The existing Service Tax System poses an imminentchallenge, to reform its synergies, to eventually harmonize itself in the GSTregime, as and when it is rolled out. Successful integration of goods and servicetax, would give India a world-class tax system and will bring in improved taxcollection. In a way, it will boost our economy and enable us to compete at theglobal front. As a result, our system will eventually match the internationalstandard in the sphere of indirect taxation. It will also end the long standingdistortions of differential treatments to the manufacturing and service sectors.The effort to prepare for a smooth integration with the GST without any hardshipto public is a big challenge, that need to be handled at the field as well policy

level.No doubt, the twin goal of revenue maximization and introduction of the

culture of voluntary tax compliance also throw up major challenge before the

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service tax administration in the country. The Department has taken severalsteps to upgrade the skill of the officers handling Service Tax and equip themwith necessary expertise. Training programmes on the issues related to ServiceTax are regularly conducted for the Departmental officers. A Manual for scrutinyof Service Tax Returns has been prepared by the CBEC to enable theDepartmental officers to carry out the scrutiny of Service Tax returns in amethodical and systematic manner. At the same time, the Govt. has also takenseveral facilitation measures for the tax payers. To assist them in the filing ofService Tax returns, Service Tax Returns Preparer (STRP) Scheme has been

launched in 2009. To enable them to understand the basic issues related toService Tax, a booklet on Frequently Asked Questions (FAQ) on Service Tax hasbeen published and the FAQ has also been put up on the Departmental website.Open House sessions, Seminars etc. are also organized by the field formationsto help the assesses and solve their problems.

6. Electronic Tax Administration

1.1 The Directorate General of Systems & Data Management has developed a web based softwarenamed as AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX (ACES) which automatesvarious processes of Central Excise & Service Tax for Assesses and Department and gives completeend to end solution.

The ACES 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,and Order-In-Originals etc.

1.2 As per the proviso to amended Rule 6 (2) of Service Tax Rules, 1994, where an assessee haspaid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVATcredit, in the preceding financial year, he shall deposit the service tax liable to be paid by himelectronically, through internet banking. This has been made effective from 01.04.2010 vide NotificationNo.01/2010 ST dated 19.02.2010.

1.3 As per the proviso to amended Rule 7 (2) of Service Tax Rules, 1994, where an assessee haspaid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVATcredit, in the preceding financial year, he shall file the return electronically. This has been made effectivefrom 01.04.2010 vide Notification No.01/2010 ST dated 19.02.2010.

7. Audit and Inspections

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Inspection: Directorate General of Service Tax (DGST) conducts inspections ofService Tax work in Central Excise Commissionerates & Service taxCommission rates all over the country. Inspections in the past have prompted theCommission rates to streamline the service tax administration system.

In pursuance of the Boards letter No.137/311/2007-CX.3 dated15.12.2007, the DGST is conducting the inspection of the Commission rateshaving service tax revenue of Rs.500 Crore and above per annum. Accordingly,8 Commissionerates each were inspected by the DGST during 2008-09, 2009-10and 2010-11.

Audit: The service tax is envisaged to be administered on self-assessmentbasis. Legal provisions for facilitating such self-assessment have been made inthe Finance Act, 2001. This underlines the need for strengthening the auditmechanism to prevent tax evasion/avoidance. The Director General of Audit,Central Board of Excise & Customs New Delhi published SERVICE TAX AUDITMANUAL 2003 on 01.10.2003 containing the entire procedure to be followed bythe officers of the Department while conducting audit of the Service Taxproviders. All Commissionerates have also been directed to conduct the internalaudit of assessees records as per the instructions of the Board.

This audit drive has resulted in the augmentation of revenue. During 2009-10 total 12989 audits were conducted in India by 549 audit groups. These audits,resulted in detection of short payment to the tune of Rs. 7873.84 Crores and arecovery of Rs.1083.43 Crores. It is necessary that all available resources andefforts are mobilized by the field formations for audit of the registered assessesas per the norms decided by the Board.

8. Future growth path for service tax in India.

Service tax is envisaged as the tax of the future. Well synchronizedtaxation on manufacturing, trade (domestic & international) and service withoutgiving rise to cascading effect of taxation would be an ideal worth pursuing in theimmediate future. This would bring in VAT in its truest sense, though the ultimateobjection usher in the regime of Goods and Service Tax (GST).

Continued growth in GDP accompanied by higher rate of growth inservice sector promises new & wider avenues of taxation to the Government. Ifthe tax on services reduces the degree of intensity of taxation on manufacturingand trade without forcing the Government to compromise on the revenue needs,then one of the basic objectives of taxing the service sector would be achieved.

Voluntary tax compliance on the part of taxpayers demands prudentaccounting practices and transparency in the conduct of their business. Marginalrates of taxation would be conducive in this process. Many new services may bebrought under the tax net in future. The inclusion of all value added services inthe tax net would yield larger amount of revenue and make the existing taxstructure more elastic.

Advanced economies of Western Europe, North America and Far Easthave share of service sector in their GDP ranging from 60% to 80%. The growthin absolute quantum of GDP and proportion of Service-sector in GDP holdspromise for larger revenue generation without increasing the existing level oftaxation

Future Course of Action

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The following items of works have to be attended to urgently to improve theadministration of Service Tax in the country.

1. Target (Budget estimate) of Rs.82000 crores Service Tax collection for f.y.2011-12 to be exceeded.

2. Intensify the field survey operations to ensure that all taxable serviceassessees are brought into the tax net and Service Tax due from them arecollected without hitch.

3. While the basic tenet of voluntary compliance of Service Tax law has to be

adhered to, recalcitrant/ habitual evaders of Service Tax have to be booked forappropriate action under the law. There could be no leniency in this regard.

4. Effective use of Audit and Anti-evasion as tools for ensuring thecompliance on the part of the assessee and curbing the instances ofirregularities and tax evasion. With the launch of ACES greater emphasis will beon training the staff in computer skills necessary to carry out effective, systematicand result oriented analysis of data available in the system, to achieve theirperson.

5. The statutory change to prosecute frequent offenders/tax evaders isneeded in the Act.

6. Effectively implement an Electronic Tax Administration (ETA) system forservice tax so that service tax could be administered as a pioneer e-tax of thecountry. The

Directorate General of Systems & Data Management has developed a web basedsoftware named as AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX(ACES) which automates various processes of Central Excise & Service Tax forAssesses and Department and gives complete end to end solution.

7. Concentrate on liquidation of Service Tax arrears and issue necessaryclarifications to the field officers so that arrears linked up with disputedinterpretations of the provisions of the law could be easily resolved.

8. Attend to all major court cases relating to Service Tax law for earlydecision.

9. Deploy adequate staff to attend to the service tax work and provideinfrastructure and conveyance to implement service tax law effectively.

25


26/33

Sales Tax Avoidance

Businesses can reduce the impact of sales tax for themselves and their customers by planning for thetax consequences of all activities. Sales tax avoidance often includes the following:

1. Designing invoices to reduce the taxable portion of a sale transaction. In Maryland, for

example, a delivery charge is exempt from the tax when stated separately from handling andother taxable charges.

2. New facilities. Jurisdictions with no sales tax or broad exemptions for certain types of businessoperations would be an obvious consideration in selecting a site for a new manufacturing plant,warehouse or administrative office.

3. Delivery location. For a businesses operating in several jurisdictions, choosing the best locationin which to take delivery can reduce or eliminate the sales tax liability. This is particularly importantfor an item to be sold or used in another jurisdiction with a lower tax rate or an exemption for that

item. Businesses should consider whether a temporary storage exemption applies to merchandiseinitially accepted in a jurisdiction with a higher tax rate.

4. Review of company purchases to determine whether tax was paid in error for equipment andsupplies qualifying for exemptions, especially in jurisdictions with broad manufacturingexemptions. Some jurisdictions allow refunds as long as three or even four years after the tax waspaid.

5. Periodic review of record-keeping procedures related to sales and use tax. Proper supportingdetail, including exemption and resale certificates, invoices and other records must be available todefend the company in the event of a sales and use tax audit. Without proper documentation, aseller can be held liable for tax not collected from a buyer.

26


27/33

Service Tax Notifications of Year 2011

Service Tax Notifications of Year 2011

(Reverse Chronological Index)

52/2011 - ServiceTax, dated 30-10-2011

Seeks to supersede Notification No. 17/2009 - ServiceTax, dated the 7th July, 2009 thereby exempting certaintaxable services


Amends Notification No.092010-Service Tax, dated27th February, 2010

50/2011 - Service

Tax, dated 30-10-2011

Amends Notification No.08/2010-Service Tax, dated the 27th February, 2010


Amends Notification No.07/2010-Service Tax, dated the 27th February, 2010

Order No. 03-ServiceTax, dated 29-12-2011

Extension of date of submission of service tax half yearly returns

Order No. 02-Service

Tax, dated 13-12-2011

Regarding documents to be submitted for application of registration for paying

service tax

Order No. 01-Service Extension of date of submission of service tax half yearly returns

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28/33

Tax, dated 20-10-2011


Amends Service Tax Rules, 1994


Amends Notification No. 17/2004-Service Tax, dated the 10th September, 2004


Amends Notification No. 18/2002-Service Tax, dated 16th December, 2002


Exempts certain taxable services


Amends Notification No. 31/2009-Service Tax, dated the 1st September, 2009


Fourth Amendment in Service Tax Rules, 1994


Exempts service provided by certain association of dyeing units from whole ofservice tax


Amends the Point of Taxation Rules, 2011


Amends Notification No. 09/2010-Service Tax, dated the 27th February, 2010






Amends Taxation of Services Rules 2006


Amends Export of Services Rules, 2005


Corrigendum,

dated 26-04-2011

Amends Service Tax Rules, 1994

34/2011 - Service Further amendments in Notification No. 1/2006-Service Tax, dated the 1st

28
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29/33

Tax, dated 25-04-2011

March, 2006


Regarding exemption to preschool coaching and training


Rescinds Notification No.25/2006-Service Tax, dated the 13th July, 2006


Exempts certain taxable service


Exempts certain taxable service


Corrigendum,dated 26-04-2011

Appoints the 1st day of May 2011 as the day for Finance Act, 2011 ( 8 of 2011)to come into force


Regarding Point of Taxation Rules, 2011


Amendment in the notification no. 19/2009-Service Tax, dated the 7th July,2009

26/2011 - Service

Tax, dated 31-03-2011

Amendment in the Service Tax Rules, 1994.


Corrigendumdated 04-04-2011

Amendment in the Point of Taxation Rules, 2011.

24/2011 - ServiceTax, dated 31-03-

2011

Amendment in the Service Tax (Determination of Value) Rules, 2006


Amendment in the Taxation of Services (Provided from Outside India andReceived in India) Rules, 2006.


Amendments in the Export of Services Rules, 2005


2011




29
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30/33

2011




Point of Taxation Rules, 2011.


Exemptions for certain taxable services specified in clause (105) of section 65received by a Unit located in a SEZ) or Developer of SEZ for the authorisedoperations, from the whole of the service Tax.


Amendments in the notification no. 1/2006-Service Tax, 01-03-2006


Amendment in the notification no. 8/2006-Service Tax, 19-04-2006

14/2011 - Service

Tax, dated 01-03-2011

Amendment in the notification no. 26/2004-Service Tax, 10-09-2004,


Taxation of Services (Provided from Outside India and Received in India)Amendment Rules, 2011.


Export of Services (Amendment) Rules, 2011.

11/2011 - Service

Tax, dated 01-03-2011

Exemptions for certain services provided in relation to the execution of works

contract, referred to in sub-clause (zzzza) of clause (105) of section 65


Exemptions for certain services provided in relation to the execution of workscontract, referred to in sub-clause (zzzza) of clause (105) of section 65


Exemptions for certain taxable services as referred to in sub-clause (zzn) ofclause (105) of section 65

08/2011 - Service

Tax, dated 01-03-2011

Exemptions for certain taxable services as referred to in sub-clauses (zzn),

(zzp) and (zzzp) of clause (105) of section 65


Exemptions for certain taxable service specified in sub-clause (d) of clause(105) of section 65


Exemptions for certain taxable service of execution of a works contract referredto in sub-clause (zzzza) of clause (105) of section 65


Exemptions for certain taxable service specified in sub-clause (zzo) of clause(105) of section 65

04/2011 - Service Amendment in the notification No. 26/2010-Service Tax, dated the 22nd June,

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Tax, dated 01-03-2011

2010,


Service Tax (Amendment) Rules, 2011.


Corrigendum dated08-03-2011

Service Tax (Determination of Value) Amendment Rules, 2011Corrigendum to Notification No. 02/2011-Service Tax, dated 01st March, 2010.


Works Contract (Composition Scheme for Payment of Service Tax)Amendment Rules, 2011.

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Bibliography

http://servicetax.net/

http://www.servicetax.gov.in/

http://www.google.co.in

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THANK YOU

Final Service Tax

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