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. 58336.36 crores in 2009-10.
2. The target for the year 2009-10 was Rs. 58000 Crores and the actual realisation was Rs.58336.36 Crores, showing increase of Rs.336.36 Crores (0.58%)
3 The total number of taxable services have also increased from 3 in 1994 to 117 as on July 31, 2010.
4. There is a substantial growth in the assessee base from 3943 numbers in 1994-95 to 1307286 as on 31.03.2010. The revenue and assessee statistics from the year 1994-95 to 2009-10 is given in the Table-1 below:
Table – 1
|
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 |
58336 |
-3.89 |
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
ZONE WISE SERVICE TAX COLLECTION for F.Y. 2008-09 & 2009-10
(Source: reports received from Commission rates /Zones)
(Revenue in crores)
|
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.
Table – 3
COMMISSIONERATE WISE SERVICE TAX COLLECTION
For F. Y. 2008-09 & 2009-10
( Source : Reports received from the Commissionerates /Zones )
|
Sr.No. |
Commissionerate |
GAR7 Revenue 2008-09 |
No. of Assessees |
GAR7 Revenue 2009-10 |
No. of Assessees |
|
1. |
AHMEDABAD |
999.31 |
25959 |
919.37 |
26222 |
|
2. |
AHMEDABAD-III |
204.01 |
7614 |
198.12 |
8225 |
|
3. |
RAJKOT |
703.30 |
18982 |
762.15 |
19544 |
|
4. |
BHAVNAGAR |
110.96 |
10081 |
95.80 |
10428 |
|
5. |
BANGALORE |
3455.56 |
71836 |
3175.00 |
77489 |
|
6. |
BHOPAL |
354.91 |
16438 |
352.41 |
15748 |
|
7. |
INDORE |
459.78 |
20770 |
330.99 |
24086 |
|
8. |
RAIPUR |
334.22 |
12188 |
362.85 |
13512 |
|
9. |
BHUBANESHWAR-I |
452.16 |
12049 |
458.42 |
14870 |
|
10. |
BHUBANESHWAR-II |
365.07 |
4756 |
326.08 |
4116 |
|
11. |
CHANDIGARH |
635.85 |
18066 |
408.91 |
16931 |
|
12. |
JALANDHAR |
122.32 |
8764 |
98.79 |
9140 |
|
13. |
LUDHIANA |
190.06 |
16710 |
173.26 |
19393 |
|
14. |
CHENNAI-SERVICE TAX |
3367.86 |
56082 |
3071.90 |
57008 |
|
15. |
CHENNAI-III |
126.14 |
7956 |
115.61 |
8537 |
|
16. |
PONDICHERRY |
126.48 |
5153 |
147.51 |
4930 |
|
17. |
COCHIN (KERAL) |
507.26 |
9739 |
456.07 |
10220 |
|
18. |
CALICUT |
208.82 |
7058 |
203.69 |
7312 |
|
19. |
THIRUVANANTHAPURAM |
293.70 |
6589 |
247.36 |
6626 |
|
20. |
COIMBATORE |
317.72 |
22163 |
249.32 |
22163 |
|
21. |
MADURAI |
115.60 |
9737 |
92.26 |
10211 |
|
22. |
SALEM |
115.37 |
10904 |
118.93 |
11631 |
|
23. |
THIRUNELVELI |
136.59 |
10000 |
126.44 |
10574 |
|
24. |
THIRUCHIRAPALI |
247.63 |
8939 |
179.00 |
9707 |
|
25. |
DELHI-SERVICE TAX |
9906.05 |
129137 |
9662.15 |
142645 |
|
26. |
ROHTAK |
160.49 |
7834 |
120.07 |
8843 |
|
27. |
PUNCHKULA |
112.39 |
7728 |
112.85 |
5323 |
|
28. |
SHILLONG |
165.38 |
2987 |
98.69 |
3277 |
|
29. |
DIBRUGARH |
62.14 |
2724 |
71.62 |
2731 |
|
30. |
GUWAHATI |
52.40 |
6688 |
129.08 |
7295 |
|
31. |
HYDERABAD-I |
68.70 |
3610 |
56.83 |
3919 |
|
32. |
HYDERABAD-II |
1646.47 |
23821 |
1527.46 |
26043 |
|
33. |
HYDERABAD-III |
205.87 |
8242 |
185.16 |
9311 |
|
34. |
HYDERABAD-IV |
269.68 |
5274 |
269.89 |
6305 |
|
35. |
JAIPUR-I |
647.61 |
35451 |
596.83 |
37644 |
|
36. |
JAIPUR-II |
266.98 |
17852 |
220.31 |
18726 |
|
37. |
KOLKATA-SERVICE TAX |
2437.24 |
38952 |
2421.43 |
51899 |
|
38. |
BOLPUR |
145.64 |
5841 |
153.36 |
6161 |
|
39. |
HALDIA |
124.47 |
2823 |
97.29 |
2782 |
|
40. |
SILIGURI |
37.26 |
4350 |
40.71 |
4154 |
|
41. |
LUCKNOW |
419.91 |
13193 |
327.60 |
18841 |
|
42. |
ALLAHABAD |
104.59 |
11437 |
128.60 |
12381 |
|
43. |
KANPUR |
244.99 |
21860 |
248.70 |
23216 |
|
44. |
MANGALORE |
256.16 |
5695 |
238.49 |
5843 |
|
45. |
BELGAUM |
320.42 |
12417 |
283.71 |
11865 |
|
46. |
MYSORE |
84.93 |
5947 |
82.29 |
5928 |
|
47. |
MEERUT-I |
230.67 |
14385 |
270.29 |
16938 |
|
48. |
MEERUT-II |
131.01 |
9205 |
102.41 |
10396 |
|
49. |
NOIDA |
652.81 |
5897 |
574.54 |
11745 |
|
50. |
GHAZIABAD |
131.25 |
6952 |
135.21 |
6811 |
|
51. |
MUMBAI-SERVICE TAX |
20205.11 |
178328 |
18440.84 |
188843 |
|
52. |
RAIGAD |
350.13 |
3810 |
315.80 |
4375 |
|
53. |
NAGPUR |
321.75 |
18763 |
359.81 |
20624 |
|
54. |
NASIK |
210.09 |
14971 |
166.65 |
15866 |
|
55. |
AURANGABAD |
230.04 |
14777 |
198.58 |
15850 |
|
56. |
PUNE-I |
347.34 |
11549 |
364.82 |
15701 |
|
57. |
PUNE-II ( Kolhapur ) |
180.42 |
11742 |
160.36 |
12047 |
|
58. |
PUNE-III |
1648.70 |
41979 |
1450.69 |
45761 |
|
59. |
GOA |
216.78 |
8650 |
208.14 |
9566 |
|
60. |
RANCHI |
201.36 |
8064 |
286.38 |
9128 |
|
61. |
JAMSHEDPUR |
232.60 |
6008 |
198.93 |
6526 |
|
62. |
PATNA |
202.30 |
10320 |
170.68 |
11649 |
|
63. |
VADODARA-I |
260.58 |
8344 |
246.95 |
8672 |
|
64. |
VADODARA-II |
255.14 |
10476 |
183.71 |
10422 |
|
65. |
SURAT-I |
298.59 |
9102 |
329.74 |
9303 |
|
66. |
SURAT-II |
46.44 |
2721 |
58.50 |
3033 |
|
67. |
DAMAN |
74.46 |
5447 |
99.35 |
5794 |
|
68. |
VAPI |
45.36 |
2486 |
44.86 |
2586 |
|
69. |
GUNTUR |
226.52 |
10947 |
262.84 |
13886 |
|
70. |
VISHAKHAPATNAM -I |
292.99 |
5144 |
318.42 |
5548 |
|
71. |
VISHAKHAPATNAM-II |
250.93 |
5040 |
163.56 |
5081 |
|
72. |
THIRUPATI |
89.04 |
6523 |
69.21 |
6864 |
|
73. |
LTU BANGLORE |
770.20 |
147 |
896.00 |
161 |
|
74. |
LTU CHENNAI |
771.07 |
258 |
804.24 |
298 |
|
75. |
LTU DELHI |
115.12 |
14 |
843.94 |
20 |
|
76. |
LTU KOLKATA |
0 |
0 |
0 |
0 |
|
77. |
LTU MUMBAI |
279.19 |
125 |
658.66 |
37 |
|
|
GRAND TOTAL |
60958.44 |
1204570 |
8127.47 |
1307286 |
****
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