The Particulars of Its Organization, Functions and Duties

The particulars of its organization, functions and duties

Service Tax was introduced in India in the year 1994 vide Chapter V of the Finance Act, 1994. Central Board of Excise & Customs (CBEC), Department of Revenue, Ministry of Finance, deals with the task of formulation of policy concerning levy and collection of Service Tax. Service Tax Audit Commissionerate, Chennai came into existence vide Notification No.20/2014-SERVICE TAX dated 16th September, 2014 issued by the Central Board of Excise and Customs consequent upon the cadre restructuring in the department. . This Commissionerate is supervised by the jurisdictional Chief Commissioner of Service Tax, Chennai. The jurisdiction of this Commissionerate have been notified by the Chief Commissioner of Central Excise and Service Tax, Chennai Zone vide Trade notice No.6/2014- ST dated 01/10/2014 comprising jurisdiction of executive Service Tax CommissoneratesI ,II &III. The newly created Service Tax Audit Commissionerate started functioning from 15.10.2014. The office of the Service Tax Audit Commissionerate is situated in the 6th floor, in the building named MHU Complex, 692, Anna Salai, Nandanam, Chennai 600035.

II The powers and duties of its officers and employees

A.The powers and duties of the officers are derived from the Chapter V of the Finance Act 1994 and Service Tax Rules 1994.

B.The organization chart of Service Tax Audit , Chennai is as follows:-

ShriM. Sreedhar Reddy / Commissioner
ShriRamkeshMeena / Additional Commissioner
ShriJ. Mohammed Navfal / Joint Commissioner
ShriR. Jegan / D.D. Cost
ShriS.Kumar / Assistant Commissioner
Shri M. Arul Gopal / Deputy Commissioner
ShriV.R.Rajagopalan / Assistant Commissioner
ShriV. Mani / Assistant Commissioner
ShriB.SethuramalingaPandian / Assistant Commissioner
ShriS.Gurunathan / Assistant Commissioner
ShriB.S Balavinayagam / Assistant Commissioner

C. The administrative control and supervision over the Service Tax AuditCommissionerate, Chennai is as under:

Name / Designation / Phone & Fax Nos
ShriM. Sreedhar Reddy / Commissioner of Service TaxAudit-Chennai / Head of Department
Overall in charge of Service Tax Audit / 044-24323700
Fax: 044-24313500
Shri RamkeshMeena / Additional Commissioner of Service Tax Audit-Chennai / Head of Office
Service Tax Audit / 044-24311700
Fax: 044-24323900

D.Charges of Joint/ Deputy / Assistant Commissioner of Service Tax:

S.No / Name / Designation / Charges
1 / ShriJ. Mohammed Navfal / JC / Administration, Planning,Circle-7 comprising Audit Group No. 1-5, personnel & Vigilance
2 / ShriR. Jegan / DD (COST) / Valuation issues
3 / Shri. M. Arul Gopal / DC / Technical/CPIO
4 / ShriS.Kumar / AC / Show Cause Notice
5 / ShriV.R.Rajagopalan / AC / Circle-1 comprising Audit Group No. 1-5
6 / ShriV. Mani / AC / Circle-2 comprising Audit Group No. 1-5
7 / ShriB.SethuramalingaPandian / AC / Circle-3 comprising Audit Group No.1-5
8 / ShriS.Gurunathan / AC / Circle-4 comprising Audit Group No. 1-5
Circle-5 comprising Audit Group No. 1-5
9 / ShriB.S Balavinayagam / AC / Circle-6 comprising Audit Group No. 1-5

E Superintendent (Group B, Executive) are entrusted with work related to conducting audit of assessees in the jurisdiction of this Commisionerate.

Besides Superintendents there are Group B,(Non Gazetted) executive officers of the rank of Inspectors, Group B & C ministerial officers, and Group D Havaldars in this Commissionerate.

IIIThe procedure followed in decision making process including channels of supervision and accountability

The Commissionerate is headed by the Commissioner who is theAdministrative andSupervisory head.The Commissioner is supported by the Joint/Additional Commissioner who handles the working of the Commissionerate. Further, the Commissionerate consists of Circles/ Audit Groups headed by the Asstt./Dy.Commissioner supported by the Superintendents of the Groups and assisted by the Inspectors.Audits are being conducted as per the norms prescribed in the Audit Manual . Paras raised during the Audits are being discussed in the Monitoring Committee Meeting chaired by the Commissioner every month. Draft SCNs are being forwarded by the Circles to Hqrs, for the paras which are sustained in the MCM but not accepted by the assessee, for issuance.These SCNs are issued by the officers based on the monetary limit prescribed by the Board.

IV The norms set for the discharge of its functions

The norms are specified in the Act and the citizens' charter.

V The rules, regulations, instructions, manuals and records held by it or under its control or used by its employees for discharging its functions

A.The law relating to Service tax is contained in Chapter V of the Finance Act, 1994 which came into force with effect from 1st July 1994. The other legal provisions applicable to Service Tax are-

(i) Service Tax Rules 1994.

(ii) Cenvat Credit Rules 2004.

(iii) Service Tax (Registration of Special Category of Persons) Rules, 2005.

(iv) Service Tax Voluntary Compliance Encouragement Rules, 2013.

(v) Service Tax (Determination of value) Rules, 2006.

(vi) Place of provision of services rules 2012

(vii) Point of Taxation Rules,2011

B.Notifications and circulars issued from time to time are available on web site .

VI A statement of the categories of documents that are held by it or under its control

The documents received from the assesses for conducting Audit .

VII The particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of it is policy or implementation thereof

As a trade facilitation measure a Tax Payers Service Centre has been set up to address specific problems faced by the assessees.

VIII A Statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advise, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minute of such meetings are accessible for public.

At the central level, the committee are constituted on the orders of the CBEC/Ministry of Finance.

IX Directory of its offices and employees

As given in Para II above.

X Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations.

XI Budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made

Object Head / Actual Expenses 2015-16 / Actual Expenses 2016-17 / S.G. 2016-17 / Addt. Fund Allocated over SG / RE 2016-17 Proposed / BE 2017-18 Proposed
Total / Total / Total / Total / Total / Total
1 / 2 / 3 / 4 / 5 / 6 / 7
MH 2038- Union Excise duties
Salaries / 6,76,23,651 / 11,47,52,266 / 10,00,00,000 / 1,50,00,000 / 11,50,00,000 / 8,00,00,000
Wages
Over Time Allowance / 26,011 / 9,467 / 10,000 / 0 / 10,000 / 20,000
Rewards :
Reward to Officers/ Staff / 0 / 21,000 / 25,000 / -4000 / 21,000 / 2,00,000
Reward to informers
Total Rewards / 21,000 / 25,000 / -4000 / 21,000 / 2,00,000
Medical Treatment / 1,69,791 / 2,55,965 / 3,00,000 / 0 / 3,00,000 / 1,00,000
D.T.E. / 7,42,451 / 3,95,890 / 7,00,000 / 3,55,000 / 3,45,000 / 4,50,000
F.T.E.
Office Expenses
O.E. (General) / 52,58,696 / 44,82,000 / 46,00,000 / 0 / 46,00,000 / 35,00,000
O.E. (Motor Vehicle) / 17,00,000 / 25,50,284 / 24,00,000 / 2,00,000 / 26,00,000 / 23,00,000
O.E. (Laboratories)
O.E. ( 1 % Scheme )
O.E. (Swachchta) / 2,00,000
Total O.E. / 69,58,696 / 70,32,284 / 70,00,000 / 2,00,000 / 72,00,000 / 60,00,000
R.R.T.
Publications
Banking cash Transaction tax
O.A.E. / 39,450 / 25,000 / 25,000 / 0 / 25,000 / 40,000
Advertising and Publicity / 0 / 0 / 10,000 / 0 / 10,000 / 20,000
Prof. Services:
Law Charges / 0 / 0 / 1,00,000 / -1,00,000 / 0 / 0
Cost of Police
Other Services
Total - Prof. Service / 0 / 0 / 0 / 0 / 0 / 0
Secret Service Exp. / 35,000 / 40,000 / 40,000 / 0 / 40,000 / 60,000
Other Charges
Charged
Voted
Total - Other charges
Information Technology / 8,93,282 / 5,89,469 / 6,00,000 / 0 / 6,00,000 / 12,00,000
Department Canteen (Salary )
Cost of Printing (Bandrolls)
Other items
Minor Work ( Office )
Grant in Aid- General
Total other items
Total of Major head 2038
MH 2216- Housing- Maintenance Repairs
Minor Work ( Residential )
Grand Total (MH 2038- and MH-2018)

XII The manner of execution of subsidy programmes, including the particulars of all plans, proposed expenditures and reports on disbursements made.

Not applicable

XIII Particulars of recipients of concessions, permits or authorization granted by it.

Particulars/Information can be obtained from

XIV Details in respect of the information, available to or held by it, reduced in an electronic form.

(a) Comprehensive information on Service Tax laws and procedures maintained at the web site.

(b) Information on electronic filing in Service Tax available at

(c) Directorate of Data Management is maintaining service-wise revenue of Service Tax in electronic form.

XV The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.

Information regarding laws and procedures can be obtained from cbec.gov.in

XVI The names, designations and other particulars of the Public information officers.

RTI CELL

Name of the Commissionerate / Name, address, telephone No. of the CPIO / Name, address, telephone No. of the First Appellate Authority
Service Tax Audit, Chennai / Shri.M. Arul Gopal, Deputy Commissioner,
MHU Complex, 692, Anna Salai,
Nandanam,
Chennai 600 035.
044-24347310
044-24323900(FAX) / Shri. RamkeshMeena Additional Commissioner
MHU Complex, 692, Anna Salai,
Nandanam,
Chennai 600 035.
044-24311700
044-24323900 (FAX)

XVII Such other information as may be prescribed.

Nil