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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 inception in 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 actual realisation 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 1994 to 119 as on 1st May, 2011.

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

Table – 1

Financial
Year

Revnue
Rs. Crores

% Growth over previous year

No. of Services under  tax net

No. of Assessees

% Growth over previous 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

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 by Zones)

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

Table – 2

ZONE WISE SERVICE TAX COLLECTION FOR F.Y. 2008-09 & 2009-10
(Source: reports received from Commissionerates /Zones)
 (Revenue in crores)

SR. NO.

NAME OF THE ZONE

REV. 2008-09

NO. OF ASSESSEES

REV. 2009-10

NO. OF ASSESSEES

 

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

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 the Zones and those reported by the Pr. C.C.A.

1.5 Commissionerate wise performance in Service Tax revenue collection as reported by the Chief Commissioners of all the Zones, for the year 2007-08 & 2008-09 is given in Table-3 below.

Table – 3

COMMISSIONERATE WISE SERVICE TAX COLLECTION FOR

F. Y. 2008-09 & 2009-10

( Source : Reports received from the Commissionerates /Zones )

Sr. No.

Commissionerate

GAR-7 Revenue
2008-09 (Rs. In crores)

No. of Assessees

GAR-7 Revenue
2009-10 
(Rs. In crores)

No. of Assessees

 

  1.  

AHMEDABAD SERVICE TAX

999.31

25959

919.37

26222

  1.  

AHMEDABAD-III

204.01

7614

198.12

8225

  1.  

RAJKOT

703.30

18982

762.15

19544

  1.  

BHAVNAGAR

110.96

10081

95.80

10428

  1.  

BANGALORE SERVICE TAX

3455.56

71836

3175.00

77489

  1.  

BHOPAL

354.91

16438

352.41

15748

  1.  

INDORE

459.78

20770

330.99

24086

  1.  

RAIPUR

334.22

12188

362.85

13512

  1.  

BHUBANESHWAR-I

452.16

12049

458.42

14870

  1.  

BHUBANESHWAR-II

365.07

4756

326.08

4116

  1.  

CHANDIGARH

635.85

18066

408.91

16931

  1.  

JALANDHAR

122.32

8764

98.79

9140

  1.  

LUDHIANA

190.06

16710

173.26

19393

  1.  

CHENNAI-SERVICE TAX

3367.86

56082

3071.90

57008

  1.  

CHENNAI-III

126.14

7956

115.61

8537

  1.  

PONDICHERRY

126.48

5153

147.51

4930

  1.  

COCHIN (KERAL)

507.26

9739

456.07

10220

  1.  

CALICUT

208.82

7058

203.69

7312

  1.  

THIRUVANANTHAPURAM

293.70

6589

247.36

6626

  1.  

COIMBATORE

317.72

22163

249.32

22163

  1.  

MADURAI

115.60

9737

92.26

10211

  1.  

SALEM

115.37

10904

118.93

11631

  1.  

THIRUNELVELI

136.59

10000

126.44

10574

  1.  

THIRUCHIRAPALI

247.63

8939

179.00

9707

  1.  

DELHI-SERVICE TAX

9906.05

129137

9662.15

142645

  1.  

ROHTAK

160.49

7834

120.07

8843

  1.  

PUNCHKULA

112.39

7728

112.85

5323

  1.  

SHILLONG

165.38

2987

98.69

3277

  1.  

DIBRUGARH

62.14

2724

71.62

2731

  1.  

GUWAHATI

52.40

6688

129.08

7295

  1.  

HYDERABAD-I

68.70

3610

56.83

3919

  1.  

HYDERABAD-II

1646.47

23821

1527.46

26043

  1.  

HYDERABAD-III

205.87

8242

185.16

9311

  1.  

HYDERABAD-IV

269.68

5274

269.89

6305

  1.  

JAIPUR-I

647.61

35451

596.83

37644

  1.  

JAIPUR-II

266.98

17852

220.31

18726

  1.  

KOLKATA-SERVICE TAX

2437.24

38952

2421.43

51899

  1.  

BOLPUR

145.64

5841

153.36

6161

  1.  

HALDIA

124.47

2823

97.29

2782

  1.  

SILIGURI

37.26

4350

40.71

4154

  1.  

LUCKNOW

419.91

13193

327.60

18841

  1.  

ALLAHABAD

104.59

11437

128.60

12381

  1.  

KANPUR

244.99

21860

248.70

23216

  1.  

MANGALORE

256.16

5695

238.49

5843

  1.  

BELGAUM

320.42

12417

283.71

11865

  1.  

MYSORE

84.93

5947

82.29

5928

  1.  

MEERUT-I

230.67

14385

270.29

16938

  1.  

MEERUT-II

131.01

9205

102.41

10396

  1.  

NOIDA

652.81

5897

574.54

11745

  1.  

GHAZIABAD

131.25

6952

135.21

6811

  1.  

MUMBAI-SERVICE TAX

20205.11

178328

18440.84

188843

  1.  

RAIGAD

350.13

3810

315.80

4375

  1.  

NAGPUR

321.75

18763

359.81

20624

  1.  

NASIK

210.09

14971

166.65

15866

  1.  

AURANGABAD

230.04

14777

198.58

15850

  1.  

PUNE-I

347.34

11549

364.82

15701

  1.  

PUNE-II ( Kolhapur )

180.42

11742

160.36

12047

  1.  

PUNE-III

1648.70

41979

1450.69

45761

  1.  

GOA

216.78

8650

208.14

9566

  1.  

RANCHI

201.36

8064

286.38

9128

  1.  

JAMSHEDPUR

232.60

6008

198.93

6526

  1.  

PATNA

202.30

10320

170.68

11649

  1.  

VADODARA-I

260.58

8344

246.95

8672

  1.  

VADODARA-II

255.14

10476

183.71

10422

  1.  

SURAT-I

298.59

9102

329.74

9303

  1.  

SURAT-II

46.44

2721

58.50

3033

  1.  

DAMAN

74.46

5447

99.35

5794

  1.  

VAPI

45.36

2486

44.86

2586

  1.  

GUNTUR

226.52

10947

262.84

13886

  1.  

VISHAKHAPATNAM -I

292.99

5144

318.42

5548

  1.  

VISHAKHAPATNAM-II

250.93

5040

163.56

5081

  1.  

THIRUPATI

89.04

6523

69.21

6864

  1.  

LTU BANGLORE

770.20

147

896.00

161

  1.  

LTU CHENNAI

771.07

258

804.24

298

  1.  

LTU DELHI

115.12

14

843.94

20

  1.  

LTU KOLKATA

0

0

0

0

  1.  

LTU MUMBAI

279.19

125

658.66

37

 

GRAND TOTAL

60958.44

1204570

58127.47

1307286

 

 

 

COMPARISION OF SERVICE WISE REVENUE

 

April'2010 and April' 2011

May'2010 and May'2011

June'2010 and June'2011

July'2010 and July'2011

August'2011, September'2011 and October'2011

November'2011 and December'2011

January, 2012

 

 

Source :- Pr.CCA, Delhi.