Considering the increasing workload due to the expanding coverage of service tax, it was decided to centralise all the work and entrust the same to a separate unit supervised by a very senior official. Accordingly, the office of Director General (Service Tax) was formed in the year 1997. It is headed by the Director General (Service Tax). The functions and powers of Director General (Service Tax) are :
To ensure that proper establishment and infrastructure has been created under different central excise/service tax Commissionerates to monitor the collection and assessment of service tax.
To study the staff requirement at field level for proper and effective implementation of service tax.
To study as to how the various service taxes are being implemented in the field and to suggest measures as may be necessary to increase revenue collection or to streamline procedures :
To undertake study of law and procedures in relation to service tax with a view to simplify the service tax collection and assessment and make suggestions thereon:
To form a data base regarding the collection of service tax from the date of its inception in 1994 and to monitor the revenue collection from service tax:
To inspect the service tax cells in the Commissionerate to ensure that they are functioning effectively :
To undertake any other functions as assigned by the Board from time to time.
The Directorate General of Service Tax has been co-coordinating between the Board and Central Excise Commissionerates. It also monitors the collection and the assessment of Service Tax. The Service Tax Revenue Reports, received from various Central Excise Commissionerates, are complied at the Directorate and the performance of the Commissionerates/Zones in Service Tax collection are being monitored for corrective actions.
The Directorate General of Service Tax has been conducting inspection of Central Excise Commissionerates. During the course of inspection, verification of Service Tax records, maintained by the Commissionerate, is done. Staff of Service Tax Cell are also guided suitably in proper implementation of Service Tax and maintenance of records. A meeting with the Service Tax officers is always conducted in the Commissionerate during inspection. Open-house meetings are also arranged in the Commissionerates. Problems faced by the assessees in Service Tax compliance are sorted out in the open-house meeting with the members of various service providers associations.
The correspondences received from the field formations and service providers are scrutinized and the clarifications sought for are replied to wherever possible. In cases where the doubts/clarification sought involved policy matter, the Board has been apprised for issuing clarification/instruction.
This Directorate General has taken up the issue of forming a database regarding registration of the assessee and collection of Service Tax in co-ordination with the Directorate of Systems.
Presently there are 67 Central Excise Commissionerates and 7 Service tax Commissionerates within the jurisdiction of 23 Central Excise Zones. The 7 Service Tax Commissionerates have been established in Mumbai (2 Commissionerates), Delhi, Kolkata, Chennai, Ahmedabad & Bangalore. Also, there are 5 Large Taxpayer Units (LTUs) located at Mumbai, Bangalore, Delhi, Kolkata and Chennai.
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