Government of India
Ministry of Finance
Department of Revenue
******
New Delhi, dated the 27th June, 2000
6 Asadha, 1922 (Saka)
RESOLUTION

        With a view to examining various aspects connected with the field of taxing the services and to make recommendations, the Government have decided to constitute an Expert Group.

2. The Expert Group will consist of the following:
 

1. Dr. M. Govinda Rao,
Director,
Institute of Social & Economic Change
-Chairman
2. Shri B.C. Rastogi,
Former Chairman,
Central Board of Excise & Customs
-Member
3. Shri D.B. Lal,
Former Member,
Central Board of Direct Taxes
-Member
4. Shri Ashok Wadhwa,
Tax Expert & consultant
-Member
5. Dr. Arvind Virmani, 
Sernior Economic Adviser,
Ministry of Finance
-Member
6. Prof. Indira Raja Raman,
National Institute of Public Finance & Policy
-Member
 
        Shri Sukumar Shankar, Member Central Board of Excise & Customs, will work as Member Secretary of the Expert Group.

3.     The terms of reference of the Expert Group will be:

(i)     To examine the existing structure of service tax and to make recommendations on extending the tax base in the area of services, and the timing thereof.
(ii)     To examine the existing procedure for collection of service tax, and to make recommendations as may be considered necessary for making it more effective, to augment voluntary compliance, and to reduce compliance cost.
(iii)     To make recommendations on any other matter related to the above points or incidental thereto.

4.     The Expert Group may co-opt, with the concurrence of the Government of India, other members who have experience and expertise in the area of taxation, and/or invite experts for discussions.

5.     The Headquarters of the Expert Group will be at New Delhi.

6.     The Department of Revenue will provide the Secretariat for the Expert Group either directly or through any of its subordinate offices.

7.     The Expert Group will submit an interim report to the Finance Ministry by 31st October, 2000, containing such recommedatation as it considers important for immediate implementation. The Expert Group will submit the final report to the Finance Ministry by 31st December, 2000.
 

ORDER

Ordered that a copy of the Resolution be communicated to all concerned and that it be published in the Gazette of India for general information.

(T.R. Rustagi)
Joint Secretary to the Government of India
F.No. 168/68/99-TC