Circular No. 153/04/2012 – Service Tax
Dy. No. 357/Comm(ST)/2007
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
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New Delhi, the 6th March 2012
ToChief Commissioners of Central Excise & Customs (All)
Chief Commissioners of Central Excise (All)
Directors General (All)/Chief Departmental Representatives (CESTAT)
Commissioners of Service Tax (All)
Commissioners of Central Excise (All)
Commissioners of Central Excise & Customs (All)
Madam/Sir,
Subject: Allocation of work relating to Service Tax procedures to the Service Tax wing of the CBEC – regarding
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The undersigned is directed to invite your attention to the Board’s Circular No. 661/52/2002 – CX. Dated 11th September 2002 read with amending Circulars issued from time to time.
2. The work relating to Service Tax has grown multi-fold over the years with the expansion of tax base and there is an imminent need for addressing the issues referred by the field formations expeditiously for issue of suitable directions by the Board. Further, TRU is also over burdened with a number of references on technical matters from the Commissionerates.
3. In order to enable more focused and timely attention in matters relating to Service Tax, it has now been decided by the Board that the following work allocation be made to the Service Tax wing of the Board functioning under the Member (Service Tax).
Service Tax wing
(i) Amendment to Service Tax Rules, 1994 and allied rules pertaining to procedure.
(ii) Work relating to Service Tax procedural matters such as registration, assessment, scrutiny, returns including its formats.
(iii) Monitoring of field formations for Service Tax work; Formulation of action plan
(iv) Monitoring and implementation of Key Performance Indicators including Service Tax revenue collection, performance in technical areas of work by field formations.
(v) 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.
(vi) 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
(vii) 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.
(viii) All Parliament Questions, complaints, representations relating to above items of work and other work connected with aforesaid items.
(ix) Any other item of work of a miscellaneous nature that may be specifically allotted to by the Chairman (CBEC) or Member (Service Tax).
Note: 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).
4. Accordingly, entry No. II & III, items of work allocated to CX – 4 Section vide Annexure to the Board’s Circular No. 661/52/2002 – CX dated 11.09.2002 stands modified.
5. Henceforth, all communications to the Board on the matters relating to Service Tax wing should be addressed to the Commissioner (Service Tax) or to the Director (Service Tax) of the C.B.E.C. working under the Member (Service Tax).
6. Receipt of this Circular may kindly be acknowledged.
Yours faithfully
(Deepankar Aron)
Director (Service Tax)
CBEC, New Delhi