Service Tax Wing of the Board
AFTER 18 years of the introduction of the Service Tax in India, the Revenue Department has allocated specific items of work to the Service Tax wing in the Board.
The Service Tax wing in the Board under Member (Service Tax) is allotted the following work allocation :
1. Amendment to Service Tax Rules, 1994 and allied rules pertaining to procedure.
2. Work relating to Service Tax procedural matters such as registration, assessment, scrutiny, returns including its formats.
3. Monitoring of field formations for Service Tax work; Formulation of action plan
4. Monitoring and implementation of Key Performance Indicators including Service Tax revenue collection, performance in technical areas of work by field formations.
5. Providing comments against litigation before Courts on matters of constitutional validity or policies framed by Government, after a period of two years from the change; and in respect of matters emanating from Service Tax wing.
6. Issue of clarifications or instructions in respect of taxable Services, where there is a clear stated position in law, which has been raised by trade or field formations
7. Furnishing replies to C&AG, Draft Audit Paras, PAC reply on matters involving Service Tax procedure and issues relating to individual assessees and other work connected with aforesaid items.
8. All Parliament Questions, complaints, representations relating to above items of work and other work connected with aforesaid items.
9. Any other item of work of a miscellaneous nature that may be specifically allotted to by the Chairman (CBEC) or Member (Service Tax).
All other item of work relating to Service Tax, including Finance Act, 1994 and other legislation, exemptions and abatement, preparation for Union Budget on Service Tax, Goods Service Tax roadmap, revenue analysis, modeling, fixation of revenue targets, clarification on issues referred by chambers and associations etc. would continue to be handled by Joint Secretary (TRU-II) under the charge of Member (Budget).
Circular No. , dated: March 06, 2012