Service Tax
• The date for payment of service tax should be 10th of the following month instead of 5th. (Will five days make all the difference?)
• Advance Ruling Authority should be applicable for all persons. The Service Providers should be allowed to get clarifications from the authority.
• It may be necessary for the consignees to get a declaration from the Goods Transport Agency on the invoice itself that he has not claimed the Cenvat Credit or benefit under notification No.12/2003. If this declaration is available and the Goods Transport Agency is showing the service tax amount on 25% of the freight charges, then only the consignor or consignee can pay the said amount of Service Tax. (Why should the GTA show Service Tax when it is to be paid by consignor/consignee?)
• In the light of the rapid expansion of services under tax net, a comprehensive revision of classification and publication of updated manual is needed.
• In case, centralised accounting has been opted by service tax provider, instructions should be issued so that individual branches are not put into trouble by local Central Excise officers. (Are they?)
• Strengthening honest and efficient officials (how? And by whom? )
• Improve HRD policies in terms of placement & training policies, expertise/professionalism, performance rewards, promotions with due regard to the core competence and domain expertise and facilities like housing, transport and such other perks as motivational and aspirational policies. (blah blah!)
• Increase in facilities like housing, transport, and payment of such perks should be linked to performance (more blah blah)
• Uniform to be dispensed with except for customs and airport officers and ceremonials. (they are now used only for ceremonial occasions like accompanying VIPs)
• Feedback should be collected formally from assessees, in terms of tangible parameters such as accessibility, responsiveness, sensitivity and timeliness of service delivery. Such a feedback will be valuable input to assess the performance of officials. (You got it?)