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SERVICE TAX

Constitutional & Legal provisions behind levy of Service Tax in India

            The Central Government has imposed service tax in terms of residuary entry no. 97 in the Union list in accordance with provisions contained in Article 265 of the Constitution.

Levy and assessment

        Service tax is levied on specified taxable services and responsibility of payment of the tax is cast on the service provider. System of self-assessment of Service Tax Returns by service tax assessees has been introduced w.e.f. 01.04.2001. The jurisdictional Superintendent of Central Excise is authorized to cross verify the correctness of self assessed returns. Tax returns are expected to be filed half yearly.

        Central Excise offices are authorized to conduct surveys to bring the prospective service tax assessees under the tax net. Directorate of Service Tax at Mumbai over sees the activities at the field level for technical and policy level coordination.

Sections 64 to 96 of the Finance Act, 1994, as amended from time to time provide the legal basis for the levy and collection of Service Tax.

        The provisions relating to Service Tax were brought into force with effect from 1st July 1994. It extends to whole of India except the state of Jammu & Kashmir.

        The Finance Act (2) 1996 enlarged the scope of levy of Service Tax on advertising agencies, courier agencies and radio pager services. But tax on these services was made applicable from 1st November, 1996.

The Finance Acts of subsequent years further extended the scope of service tax to cover a larger number of services. Following service providers are presently liable to pay service tax and services rendered by them.

S. NO.

CATEGORY NAME

1

ADVERTISING

2

AIR TRAVEL AGENT

3

ARCHIETECTS

4

AUTHORISED SERVICE STATION

5

AUXILIARY SERVICES RELATING TO LIFE  INSURANCE

6

BANKING AND OTHE FINANCIAL SERVICES

7

BEAUTY PARLOURS

8

BROAD CASTING SERVICES

9

CLEARING AND FORWARDING AGENTS

10

CABLE OPERATORS

11

CARGO HANDLING SERVICES

12

CUSTOM HOUSE AGENTS

13

CONSULTING ENGINEER

14

CONVENTION

15

COURIER AGENCY

16

CREDIT RATING AGENCY

17

DRY CLEANING SERVICES

18

EVENT MANAGEMENT

19

FASCIMILE (FAX SERVICES)

20

FASHION DESIGNER

21

HEALTH CLUB & FITNESS CENTRE

22

INSURANCE

23

INSURANCE AUXILLIARY SERVICES

24

INTERIOR DECORATOR

25

LEASED CIRCUIT SERVICES

26

MAN POWER RECRUITMENT AGENCY

27

MANAGEMENT CONSULTANT

228

MANDAP KEEPERS

29

MARKET RESEARCH AGENCY

30

ON LINE INFORMATION AND DATA BASE ACCESS OR RETRIEVAL SERVIES

31

PAGERS

32

PHOTOGRAPHY

33

PORT  SERVICES

34

PRACTCING CHARTERED A CCOUNTANT

35

PRACTCING COMPANY SECRETAY

36

PRACTCING COST ACCOUNTANTS

37

PRIVATE SECURITY SERVICES

38

RAIL TRAVEL AGENT

39

REAL ESTATE AGENT

40

RENT-A-CAB SCHEME OPERATOR

41

SCIENTIFIC & TECHNICAL CONSULTANCY

42

SOUND RECORDING

43

STEAMER AGENT

44

STOCK BROKER

45

STORAGE & WAREHOUSE SERVICES

46

TELEGRAPH (BY TELGRAPH AUTHORITY)

47

TELEPHONE (BY TELGRAPH AUTHORITY)

48

TELEX

49

TOUR OPERATOR

50

UNDER WRITER AGENCIES

51

VIDEO TAPE PRODUCTION SERVICES

Registration of Service Tax Provider & Allotment of Service Tax Code.

            Jurisdiction of the six Central Excise Commissionerates in the Zone which are administering service tax, in the states of Delhi & Haryana is as follows :

 

S.

No.

Jurisdiction

Location of Service Tax Division/Central Excise Division/ Office

Name of Officer-in-Charge

Tele.

No.

In the National Capital Territory of Delhi.

1.

In the areas comprising of part of National Capital Territory of Delhi bound by the Delhi Haryana Border on the North and West upto West Juan Drain or Mungaspur Drain intersection and along Mugaspur drain and Najafgarh Drain till Trinagar or Zakhira; NajafgarhRoad from Zakhira upto Raja Garden Chowk, Ring Road or Mahatma Gandhi Road via Dhaula Kuan, Lajpat Nagar upto Maharani Bagh and thereafter Yamuna River upto Delhi Haryana border.

Office of the Deputy Commissioner of Service Tax, Delhi-I,

Block No. 11, CGO Complex, 9th Floor, Lodhi Road, New Delhi – 110 003.

Shri R.K.Meena

 

Deputy Commissioner

24364645

24369746

 

2.

In the areas comprising of the part of National Capital Territory of Delhi (excluding the areas included above) and including Trans Yauna Area (East Delhi) of National Capital Territory of Delhi and areas bound by West Juan Drain or Mungaspur Drain on Delhi Haryana Border upto Zakhira, Najafgarh Road upto Raja Garden Chowk, Ring Road or Mahatma Gandhi Road via Dhaula Kuan, Lajpat Nagar (Southern Part), upto Maharani Bagh and Delhi Haryana Border on the south and south west of Delhi.

Office of the Deputy Commissioner of Service Tax, Delhi-II.

 

Block No. 11, CGO Complex, 9th Floor, Lodhi Road, New Delhi – 110 003.

Shri

Alok Aggarwal

 

Assistant Commissioner

24366181

24366211

In the State of Haryana

1.

In the districts of Gurgaon, Rewari & Mahendergarh in the state of  Haryana.

Office of the Commissioner of Central Excise Delhi-III.

Udyog Minar, Vaninjya Nikunj, Udyog Vihar Phase-V, Gurgaon- 122 016.

Sh. Dheeraj Rastogi

Deputy Commissioner

95124-2346932

 

2.

In the district of Faridabad in the state of  Haryana.

Office of the Deputy Commissioner, Central Excise Division-V,

Rama Palace, IIIrd Floor, Near Neelam Flyover, NIT, Faridabad – 120 001.

Sh.

Bhim Singh,

 

Assistant Commissioner

95129-2267826

(From Delhi)

 

0129- 2267826 [Outside Delhi]

 

3.

In the districts of Rohtak, Panipat, Sonepat, Jhajjar, Bhiwani, Hissar, Sirsa, Fatehbad and Jind in the state of  Haryana.

Office of the Commissioner of Central Excise, Rohtak.

17-P, Sector-1, Rohtak.

Sh. Kanahaya Lal,

 

Deputy Commissioner

274701

272367

 

4

In the districts of Panchkula, Karnal, Ambala, Kaithal, Kurukshetara and Yamunanagar in the state of  Haryana.

Office of the Commissioner of Central Excise, Panchkula.

SCF No. 70, Sector-6, Panchkula.

Sh. R. K. Mittal,

 

Assistant Commissioner

561317

 Service providers may down load ST-1 & Annexure-II  application form for registration from Web site of Central Board of Excise & Customs (http://www.cbec.gov.in] by clicking “Forms” on “Service Tax” sub page. Annexure-II form for allotment of service tax code is annexed hereunder and you can send the same duly filled in to the respective Service Tax Divisions as indicated above.  In case you do not receive a response within 7 days of sending your applications please make inquiries with the respective helpline as follows:-

Commissionerate

 

Helpline Number

E-mail Address

Delhi – I

011-24364645

011-24369746

cexdelhi@excise.nic.in

Delhi – II

011-24366181 01124366211

cexdelh2@excise.nic.in

Delhi – III

95124-2346932

cexdelh3@excise.nic.in

Delhi – IV

95129-2267826 (Delhi) 0129-2267826 (Outside)

delhi4@excise.nic.in

Rohtak

01262-274701

01262-272367

rohtak@excise.nic.in

Panchkula

 0172-561317

panchkul@excise.nic.in

Statutory Provisions relating to Service Tax
Chapter V of the Finance Act, 1994
(As amended by the Finance Act, 2002)
Service Tax

Extent, commencement and application

(1)      This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2)      It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(3)      It shall apply to taxable services provided on or after the commencement of this Chapter.

Definitions

            In this Chapter, unless the context otherwise requires, -

(1) "actuary" has the meaning assigned to it in clause (1) of section 2 of the Insurance Act, 1938 (4 of1938);                                                                     

(2) "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas;

(3) "advertising agency" means any commercial concern engaged in providing any service connected with the making. preparation, display or exhibition of advertisement and includes an advertising consultant;

(4) "air travel agent" means any person engaged in providing any service connected with the booking of passage for travel by air;

(5) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962);

(6) “architect" means any person w/rose name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;

(7) "assessee" means a person liable to pay the service tax and includes his agent;

(8) "authorised service station" means any service station, or centre, authorised. any motor vehicle manufacturer, to carry out any service or repair of motor car or two wheeled motor vehicle manufactured by such manufacturer;

(9) "banking" shall have the meaning assigned to it in clause (b) of section '5, OJ the Banking Regulation Act, 1949 (10 of 1949);

(10) "banking company" shall have the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);

(11) "banking and other financial services" means the following services provided   by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely-

(i)                          financial leasing services including equipment leasing and hire purchase by a body corporate;

(ii)                         credit card services;

(iii)                       merchant banking services;

(iv)                       securities and foreign exchange (forex) braking;

(v)                        asset management including portfolio management, all forms of fund management, pension fund management, custodial, depository and trust   services, but does not include cash management;

(vi)                       advisory and other auxiliary financial services including investment and portfolio research and advice, advice on mergers and acquisitions and advice on corporate restructuring and strategy; and

(vii)                     provision and transfer of information and data processing;

(12) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(13) "body corporate" shall have the meaning assigned to it in clause (7) of section' 2 of the Companies Act, 1956 (1 of 1956);

(14) "broadcasting" has the meaning assigned to it in clause (c) of section 2 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organisation, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner;

(15) "broadcasting agency or organisation" means any agency or organization engaged in providing service in relation to broadcasting in any manner and in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person woo acts on its behalf in any manner, engaged in the- activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting broadcasting charges on behalf of the said agency or organisation;

(16)      "beauty treatment" means face and beauty treatment, cosmetic treatment,              manicure, pedicure or counseling services on beauty, face care or make-up;

(17)      "beauty parlour" means any establishment providing beauty treatment
           services;

(18)      "cab" means a motor cab or maxi cab;

(19)      "cable operator" shall  have the meaning assigned to it in clause (a) of section 
           2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);