Right to Information Act, 2005 Service Tax

Right to Information Act, 2005 Service Tax

1

RIGHT TO INFORMATION ACT, 2005 SERVICE TAX

Particulars of Service Tax- l Commissionerate, Chennai published under Section 4(1)(b) of RTI Act, 2005.

I. The particulars of its organization, functions and duties;

Service Tax was introduced in India in 1994 by Chapter V of the Finance Act, 1994. The 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-l Commissionerate is functioning w.e.f 15-10-2014, consequent upon trifurcation of the erstwhile combined Service Tax Commissionerate, Chennai. The Service Tax is being administered by this Commissionerate in the jurisdiction as specified vide Notification No.20/2014- ST dated 16/09/2014 issued by Ministry of Finance (Department of Revenue), New Delhi. This Commissionerate is supervised by the jurisdictional Chief Commissioner of Service Tax zone, Chennai. This Commissionerate consists of 5 divisions with each division consisting of 5 Range offices. The jurisdiction of Divisions and Ranges of this Commissionerate have been notified by the Chief Commissioner of Service Tax vide Trade notice No.6/2014- ST dated 01/10/2014 as follows:

GEOGRAPHICALJURISDICTION OF SERVICE TAX I COMMISSIONERATE
SERVICE TAX – I, CHENNAI
Address / Newry Towers, No.2054-I, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040
Jurisdiction / Areas covered under Chennai Corporation Zones
Zone No / Ward No
Zone No - I / Ward Nos. 1 to 14
Zone No - II / Ward Nos. 15 to 21
Zone No - III / Ward Nos. 22 to 33
Zone No - IV / Ward Nos. 34 to 48
Zone No - V / Ward Nos. 49 to 63
Zone No - VI / Ward Nos. 64 to 78
Zone No - VII / Ward Nos. 79 to 93
Zone No - VIII / Ward Nos. 94 to 108
Areas covered under the following Taluks
Taluk / District
Ambattur / Thiruvallur District
Ponneri
Gummidipoodi
Uthukottai
Thiruvallur
Jurisdiction of Service Tax Divisions
Division I [Thiruvottiyur] / Division-II [Parrys] / Division-III [Egmore] / Division-IV [Anna Nagar] / Division-V [Ambattur]
Zone / I to IV, VI and part of V / Part of V / Part of V / VIII / VII / Areas covered under Ambattur, Ponneri Gummidipoondi Uthukottai and Tiruvallur Taluks
Ward / 1 to 53, 64 to 78 / 54 to 57 / 58 to 63 / 94 to 108 / 79 to 93
Jurisdiction of Service Tax Ranges - (Assessees names starting with)
DIVISION / Zone No / Ward No / Range -A / Range-B / Range-C / Range-D / Range-E
Division I [Thiruvottiyur] / Zone No 1 to IV Part of Zone V / 1 to 48 49 to 53 / Alphabets 'A' to 'D' and Numerals / Alphabets 'E' to 'K' / Alphabets 'L' to 'Q' / Alphabets 'R & T to Z / Alphabet
' S'
Zone No. VI / 64 to 78
Division II [Parrys] / Part of Zone V / 54 to 57 / Alphabets 'A' to 'D' and Numerals / Alphabets 'E' to 'K' / Alphabets 'L' to 'Q' / Alphabets 'R & T to Z / Alphabet
' S'
Division III [Egmore] / Part of Zone V / 58 to 63 / Alphabets 'A' to 'D' and Numerals / Alphabets 'E' to 'K' / Alphabets 'L' to 'Q' / Alphabets 'R & T to Z
Division IV [Anna Nagar] / Zone VIII / 94 to 108 / Alphabets 'A' to 'D' and Numerals / Alphabets 'E' to 'K' / Alphabets 'L' to 'Q' / Alphabets 'R & T to Z / Alphabet ' S'
Division V [Ambattur] / Ambattur - I Range / Ambattur - II Range / Ponneri Range / Gummidipoondi Range / Thiruvallur Range
Alphabets 'A' to 'K and Numerals covered under Ward Nos 79 to 93 of Zone VII of Chennai corporation and Ambattur Taluk / Alphabets 'L to 'Z' covered under Ward Nos 79 to 93 of Zone VII of Chennai corporation and Ambattur Taluk / Ponneri Taluk / Gummidipoondi & Uthukottai Taluks / Thiruvallur Taluk

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 administrative control and supervision over Service Tax-l Commissionerate, Chennai situated in Newry Towers, 2054-I, 12th Main Road, llnd Avenue, Annanagar, Chennai-40 is as under:

Name / Designation / Responsibility
Sri.G.Ravindranath, IRS / Commissioner
(Group A) / Overall administrative head of Service Tax-l Commissionerate
Sri. Suman Kumar Kujur IRS / Addl. Commissioner
(Group A) / All charges.

C. Charges of Deputy/Assistant Commissioner of Service Tax are as follows:

Name of Officer / Designation / Responsibility
P.G. Vijayasai, IRS / Assistant Commissioner / Technical Section
N.S. Parthasarathy, IRS / Deputy Commissioner / Statistics / Administration
D. Ramyaa, IRS / Assistant Commissioner / GST and ACES
Mohangopu, IRS / Deputy Commissioner / SIR – l
P. Kalaiazhagan, IRS / Assistant Commissioner / SIR-II
S. Eswar Reddy, IRS / Deputy Commissioner / Vigilance, Audit-I & Audit-II
Zamir Ahmed, IRS / Assistant Commissioner / R & T, Legal & Adjudication
P.G. Vijaysai, IRS / Assistant Commissioner / Division –l
K. Srinivasan, IRS / Assistant Commissioner / Division –ll
T.S. Nandagopl, IRS / Assistant Commissioner / Division –III
L. Sudhakar Reddy, IRS / Assistant Commissioner / Division –IV
M.G. Vijaya Kumar, IRS / Assistant Commissioner / Division-V

Adjudication powers are allocated with reference to monetary limits and have been notified vide Notification No.30/2005 –ST dated 10.08.2005. Further, consequent upon amendment made in Finance Act, 2005 vide Notification No.44/2016-ST dated 28.09.2016, the monetary limits of adjudication have been revised.

D. Duties of Superintendents and Inspectors working in this Commissionerate are elaborately specified under Board’s F.No.224/37/2005-CX.6 dated 24.12.2008 which is in public domain.

E. Besides, Group B & C Ministerial officers i.e Administrative Officers, Deputy Office Superintendents, Tax Assistants, Personal Secretaries are working in this Commissionerate.

III The procedure followed in the decision making process including channels of supervision and accountability;

1. The Commissionerate is headed by the Commissioner who is the administrative and supervisory head. The Commissioner is assisted by the Joint/Additional Commissioner. Further, the Commissionerate consists of divisions each headed by the Assistant /Deputy Commissioner. Each range office of the division is looked after by the Superintendent assisted by the Inspectors.

2. Registration – The Service Tax assessee is required to apply for registration with the department if the value of services rendered by him is expected to cross ten lakhs of rupees in the financial year. With a view to automate and facilitate transactions of the assessees with the department, a web based software project called ACES has been introduced. To transact business online, all users have to first register with ACES. The applicant has to apply for registration in Form ST1 electronically. The registration number is generated by the systems and given immediately. Centralized registration will be granted by Commissioner in whose jurisdiction the premises or offices from where centralized billing or accounting is done are located .

3 The Service Tax returns filed by the assessee after self-assessment are checked by the Inspector and put up to the Superintendent. For any dispute on tax payment arising between the department and the assessee, a Show Cause Notice is issued to the assessee by the department under the provisions of Section 73 of the Finance Act, 1994.

4. Provisional assessment of service tax liability can be allowed by the jurisdictional Assistant/ Deputy Commissioner of the division. The Assistant/ Deputy Commissioner is required to finalize the assessment after calling for such documents or records as he may consider necessary or proper in the circumstances of the case.

5. Adjudication – Departmental action against an assessee starts with issue of show cause notice by the department. Normally, thirty days time is given to reply to the Show Cause Notice. Based on the reply and further submissions at the personal hearing, the Central Excise Officer passes an order called an order-in-original or an adjudication order. Against this order, an appeal can be filed under Section 85, with the Commissioner (Appeals) or CESTAT. After the Commissioner (Appeals), the next channel is the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). From the Tribunal, appeal can be made to the High Court and from there to the Supreme Court except in cases of valuation and classification where appeal can be made directly to the Supreme Court.

6. Refund/Rebate- The assessee may also apply for refund wherever he paid the service tax more than the tax assessed. Such refund can be made in accordance with the provisions of Section 11B of Central Excise Act, 1994 as made applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994. The Assistant/Deputy Commissioner of the jurisdictional division office is the authority to whom the claim for refund is to be filed and is also the sanctioning authority. However, all claims above Rs.5 lakhs are required to be pre-audited and all refund claims are required to be post audited by the Commissioner.

7. Audit- Audit of the Service Tax assessees is being conducted as per norms prescribed by the Department. A separate Audit Commissionerate has been formed during reorganization of Service Tax Commissionerates. The audit of accounts of the assessee is being conducted by a team of officers comprising Superintendents and Inspectors attached to Audit Commissionerate.

IV The norms set for the discharge of its functions;

The norms are specified in the said Act and rules 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;

i. Service tax was introduced in 1994 by chapter V of the Finance Act, 1994 and it continues to be administered under the same Act as amended from time to time. The other legal provisions applicable to Service Tax are-

(i) Service Tax Rules, 1994.

(ii) CENVAT Credit Rules, 2004.

(iii) Service Tax (Advance Ruling) Rules, 2003.

(iv ) Service Tax (Determination of Value) Rules, 2006

(v) Export of Services Rules, 2005.

(vi) Specific provisions of the Central Excise Act 1944 as adopted for the purposes of Service Tax..

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

(viii) Point of Taxation Rules, 2011

(ix) Place of Provision Rules, 2012

ii Notifications and Circulars issued from time to time are available on the website www.cbec.gov.in.

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

1. Form ST-1 Application for registration under Section 69 of the Finance Act, 1994(32 of 1994).

2. Form ST-2 Certificate of registration under Section 69 of the Finance Act, 1994(32 of 1994).

3. Form ST-3 Return of service tax credited to the Government of India.

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, Integrated Facilitation Centre (IFC) has been set up to address specific problems encountered by the assessees. Open House Meetings/Seminars are being organized with the help of trade association on regular basis wherein specific problems faced by the assessees in implementation of the Act/Rules are clarified. The RAC/PGC is being constituted to discuss and sort out difficulties faced by trade and its associations in implementation of any of the provisions of the said Act and Rules.

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 advice, 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;

The advisory bodies at Commissionerate level have been mentioned in (vii) above. At the central level, the committees are constituted on the orders of the CBEC/Ministry of Finance.

IX Directory of its Offices and employees;

Sl. No / Name of Officer S/Sri/Smt / Designation / Responsibility / Phone No.
1 / G.Ravindranath, IRS / Commissioner / Service Tax-I / 26269922
2 / S.K. Kujur, IRS / Additional Commissioner / All charges / 26142802
3 / P.G. Vijayasai, IRS / Assistant Commissioner / Technical Section / 26142701
4 / N.S. Parthasarathy, IRS / Deputy Commissioner / Statistics / Administration / 26142771
5 / D. Ramyaa, IRS / Assistant Commissioner / GST and ACES / 26142740
6 / Mohangopu, IRS / Deputy Commissioner / SIR - l / 26142804
7 / P. Kalaiazhagan, IRS / Assistant Commissioner / SIR-II / 26142744
8 / S. Eswar Reddy, IRS / Deputy Commissioner / Vigilance, Audit-I & Audit-II / 26142743
9 / Zamir Ahmed, IRS / Assistant Commissioner / R & T, Legal & Adjudication / 26142829
10 / P.G. Vijaysai, IRS / Assistant Commissioner / Division -l / 26142728
11 / K. Srinivasan, IRS / Assistant Commissioner / Division -ll / 26142722
12 / T.S. Nandagopl, IRS / Assistant Commissioner / Division -III / 26142721
13 / L. Sudhakar Reddy, IRS / Assistant Commissioner / Division -IV / 26142866
14 / M.G. Vijaya Kumar, IRS / Assistant Commissioner / Division-V / 26142837

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

Based on the grade of the officials, monthly remunerations, as per 7th Central Pay Commission Pay Matrix, are received by the officials.

7th Pay Commission Pay Matrix Table for Central Government Employees w.e.f 01.01.2016

7 cpc matrix table 1024x782

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

Sl.
No / Name of Major/ Minor Head / Amount allotted for 2016-17
1 / Salaries of Officers / 10,75,00,000
2 / Medical/ Travel /
Other Expenses / 9,25,000
3 / Office Expenses / 74,00,000
4 / Information Technology / 14,00,000
5 / Advertising & Publicity / 20,000
6 / Secret Service Expenditure / 60,000

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;

Section 93(1) of the Finance Act, 1994, empowers the Central Government to grant exemption from payment of Service Tax. In exercise of these powers, the Central Government has granted partial/full exemption to a number of services. Some of these major exemptions are:-

1(a) Services provided to the United Nations or an International Organization declared by the Central Government

(b) Services provided to a developer of Special Economic Zone or to a unit of Special Economic Zone which satisfy certain prescribed conditions.

© Value of goods and materials sold by the service provider to the recipient or service during the course of providing any taxable service provided that no CENVAT credit has been taken on such goods and materials, or, if CENVAT credit has been taken, such credit is paid before effecting the sale.

(d) Services provided where value of the service is below Rs.10 lakhs in a financial year.

(e) Services covered specifically under mega exemption Notification No.25/2012-ST dated 20/06/2012.

2. Export of Services-As per Rule 4 of the Export of Services Rules, 2005, all taxable services are exportable without payment of Service tax. Further, as per Rule 5 of the said Rules, rebate of Service tax is also available of the Service tax paid on notified taxable services, input services, or inputs used in providing exported services.

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

(a) Comprehensive information on Service Tax law and procedures maintained at the http://www.cbec.gov.in web site.

(b) Information on electronic filing in Service Tax available at http://www.servicetaxchennai.gov.in

(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;

An Integrated Facilitation Centre and help desk are functioning at the ground floor of the office premises from where both taxpayers and the public can obtain information/ clarification relating to implementation of service tax law as well as procedures.

XVI The names, designations and other particulars of the Central Public lnformation officers;

Sl.
No / Name of Officer S/Sri/Smt / Jurisdiction / Designation / Phone Number
1 / K. Johnson, AC / Division- I / CPIO / 26142751
2 / N.Sankaranarayanan, DC / Division- II / CPIO / 26142805
3 / S.Varalakshmi, DC / Division- III / CPIO / 26142710
4 / E.Ganapathi, AC / Division- IV / CPIO / 26142718
5 / P.RaghavaRao, AC / Division- V / CPIO / 26142716
6 / Mohammed Fossil, AC / Headquarters / CPIO / 26142712

XVII Such other information as may be prescribed;

An Integrated Goods and Services Tax, which will subsume all major Central and State Indirect taxes, is likely to be introduced w.e.f 01/07/2017.

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