4.
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:
|
Financial |
Revnue |
%
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
|
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.
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 |
No. of Assessees |
GAR-7
Revenue |
No. of Assessees |
|
|
AHMEDABAD SERVICE TAX |
999.31 |
25959 |
919.37 |
26222 |
|
|
AHMEDABAD-III |
204.01 |
7614 |
198.12 |
8225 |
|
|
RAJKOT |
703.30 |
18982 |
762.15 |
19544 |
|
|
BHAVNAGAR |
110.96 |
10081 |
95.80 |
10428 |
|
|
BANGALORE SERVICE TAX |
3455.56 |
71836 |
3175.00 |
77489 |
|
|
BHOPAL |
354.91 |
16438 |
352.41 |
15748 |
|
|
INDORE |
459.78 |
20770 |
330.99 |
24086 |
|
|
RAIPUR |
334.22 |
12188 |
362.85 |
13512 |
|
|
BHUBANESHWAR-I |
452.16 |
12049 |
458.42 |
14870 |
|
|
BHUBANESHWAR-II |
365.07 |
4756 |
326.08 |
4116 |
|
|
CHANDIGARH |
635.85 |
18066 |
408.91 |
16931 |
|
|
JALANDHAR |
122.32 |
8764 |
98.79 |
9140 |
|
|
LUDHIANA |
190.06 |
16710 |
173.26 |
19393 |
|
|
CHENNAI-SERVICE TAX |
3367.86 |
56082 |
3071.90 |
57008 |
|
|
CHENNAI-III |
126.14 |
7956 |
115.61 |
8537 |
|
|
PONDICHERRY |
126.48 |
5153 |
147.51 |
4930 |
|
|
COCHIN (KERAL) |
507.26 |
9739 |
456.07 |
10220 |
|
|
CALICUT |
208.82 |
7058 |
203.69 |
7312 |
|
|
THIRUVANANTHAPURAM |
293.70 |
6589 |
247.36 |
6626 |
|
|
COIMBATORE |
317.72 |
22163 |
249.32 |
22163 |
|
|
MADURAI |
115.60 |
9737 |
92.26 |
10211 |
|
|
SALEM |
115.37 |
10904 |
118.93 |
11631 |
|
|
THIRUNELVELI |
136.59 |
10000 |
126.44 |
10574 |
|
|
THIRUCHIRAPALI |
247.63 |
8939 |
179.00 |
9707 |
|
|
DELHI-SERVICE TAX |
9906.05 |
129137 |
9662.15 |
142645 |
|
|
ROHTAK |
160.49 |
7834 |
120.07 |
8843 |
|
|
PUNCHKULA |
112.39 |
7728 |
112.85 |
5323 |
|
|
SHILLONG |
165.38 |
2987 |
98.69 |
3277 |
|
|
DIBRUGARH |
62.14 |
2724 |
71.62 |
2731 |
|
|
GUWAHATI |
52.40 |
6688 |
129.08 |
7295 |
|
|
HYDERABAD-I |
68.70 |
3610 |
56.83 |
3919 |
|
|
HYDERABAD-II |
1646.47 |
23821 |
1527.46 |
26043 |
|
|
HYDERABAD-III |
205.87 |
8242 |
185.16 |
9311 |
|
|
HYDERABAD-IV |
269.68 |
5274 |
269.89 |
6305 |
|
|
JAIPUR-I |
647.61 |
35451 |
596.83 |
37644 |
|
|
JAIPUR-II |
266.98 |
17852 |
220.31 |
18726 |
|
|
KOLKATA-SERVICE TAX |
2437.24 |
38952 |
2421.43 |
51899 |
|
|
BOLPUR |
145.64 |
5841 |
153.36 |
6161 |
|
|
HALDIA |
124.47 |
2823 |
97.29 |
2782 |
|
|
SILIGURI |
37.26 |
4350 |
40.71 |
4154 |
|
|
LUCKNOW |
419.91 |
13193 |
327.60 |
18841 |
|
|
ALLAHABAD |
104.59 |
11437 |
128.60 |
12381 |
|
|
KANPUR |
244.99 |
21860 |
248.70 |
23216 |
|
|
MANGALORE |
256.16 |
5695 |
238.49 |
5843 |
|
|
BELGAUM |
320.42 |
12417 |
283.71 |
11865 |
|
|
MYSORE |
84.93 |
5947 |
82.29 |
5928 |
|
|
MEERUT-I |
230.67 |
14385 |
270.29 |
16938 |
|
|
MEERUT-II |
131.01 |
9205 |
102.41 |
10396 |
|
|
NOIDA |
652.81 |
5897 |
574.54 |
11745 |
|
|
GHAZIABAD |
131.25 |
6952 |
135.21 |
6811 |
|
|
MUMBAI-SERVICE TAX |
20205.11 |
178328 |
18440.84 |
188843 |
|
|
RAIGAD |
350.13 |
3810 |
315.80 |
4375 |
|
|
NAGPUR |
321.75 |
18763 |
359.81 |
20624 |
|
|
NASIK |
210.09 |
14971 |
166.65 |
15866 |
|
|
AURANGABAD |
230.04 |
14777 |
198.58 |
15850 |
|
|
PUNE-I |
347.34 |
11549 |
364.82 |
15701 |
|
|
PUNE-II ( Kolhapur ) |
180.42 |
11742 |
160.36 |
12047 |
|
|
PUNE-III |
1648.70 |
41979 |
1450.69 |
45761 |
|
|
GOA |
216.78 |
8650 |
208.14 |
9566 |
|
|
RANCHI |
201.36 |
8064 |
286.38 |
9128 |
|
|
JAMSHEDPUR |
232.60 |
6008 |
198.93 |
6526 |
|
|
PATNA |
202.30 |
10320 |
170.68 |
11649 |
|
|
VADODARA-I |
260.58 |
8344 |
246.95 |
8672 |
|
|
VADODARA-II |
255.14 |
10476 |
183.71 |
10422 |
|
|
SURAT-I |
298.59 |
9102 |
329.74 |
9303 |
|
|
SURAT-II |
46.44 |
2721 |
58.50 |
3033 |
|
|
DAMAN |
74.46 |
5447 |
99.35 |
5794 |
|
|
VAPI |
45.36 |
2486 |
44.86 |
2586 |
|
|
GUNTUR |
226.52 |
10947 |
262.84 |
13886 |
|
|
VISHAKHAPATNAM -I |
292.99 |
5144 |
318.42 |
5548 |
|
|
VISHAKHAPATNAM-II |
250.93 |
5040 |
163.56 |
5081 |
|
|
THIRUPATI |
89.04 |
6523 |
69.21 |
6864 |
|
|
LTU BANGLORE |
770.20 |
147 |
896.00 |
161 |
|
|
LTU CHENNAI |
771.07 |
258 |
804.24 |
298 |
|
|
LTU DELHI |
115.12 |
14 |
843.94 |
20 |
|
|
LTU KOLKATA |
0 |
0 |
0 |
0 |
|
|
LTU MUMBAI |
279.19 |
125 |
658.66 |
37 |
|
|
GRAND TOTAL |
60958.44 |
1204570 |
58127.47 |
1307286 |
COMPARISION OF SERVICE WISE REVENUE
August’2011, September’2011 and
October’2011
November’2011 and December’2011
Source
:-
Pr.CCA, Delhi.
-x-x--0--x-x-