News Flash
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from to
  • Chairman D.O. letter dated 07.01.2019 - Augmentation of Infrastructure, and slow utilization of funds in the F.Y. 2018-19 - reg. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/01/2019 have been uploaded
  • E-Tender Called For From Central/State Government PSUs For Construction Of Integrated Nacin Complex, Chennai -Click here -Click here
  • Details of Candidates nominated on the basis of JHT Examination, 2017 not joined the respective Ministries/ Departments/ Organizations - reg. Click here
  • Observation of "Swachhta Pakhwada" in the Department of Revenue during 16.01.2019 to 31.01.2019Click here
  • Notifications and Orders issued based on the recommendations of the 31st GST Council meeting held on 22nd December, 2018.
  • Sh. P K Das IRS:1983 has taken over the charge of Chairman CBIC.
  • CBIC has issued a Notice Inviting Tender (NIT) regarding Customs Integrated System (CIS) Phase I RFP. It will be available on CPP portal for your ready reference from 9 AM on 1st Jan 2019.
  • Circulars clarifying six miscellaneous issues related to GST, Denial of composition option by tax authorities, Export of services under GST, and Refund related issues under GST issued.
  • Final Integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in January, 2019.Click here
  • Nomination For Two-Days Training on "Trade Facilitation Agreement" For Group 'A' Officers of CBIC on 10th & 11th January, 2019 at NACIN, FaridabadClick here
  • Circular regarding guidelines for processing refund applications of ‘Seva Bhoj Yojna’ of the Ministry of Culture issued Click here
  • Updated Standard Operating Procedure on TDS as on 27/12/2018 issued
  • Updated FAQs on Financial Services Sector published
  • Green footprints on the sands of time !! NACIN, Bengaluru - A Documentary Click here
  • Hiring of 2 semi-skilled workers in NACIN, Zonal Campus, Cochin Click here
  • Calling of nomination for IMF's SARTTAC one-week course on Taxpayer Registration at its training center in New Delhi from 21st to 25th January, 2019 Click here
  • Chairman CBIC's weekly newsletter dated 22.12.2018 Click here
  • Recommendations approved by the GST Council in its 31st Meeting held on 22.12.2018 - Click here
  • Kind attention All CCs/DGs - Lok Sabha Unstarred Question Dy. No. 4790 for 28.12.2018 tiled "Pending Cases for Pensions" - Click here
  • OM dated 19.12.2018 regarding AISL of Administrative Officers (CGST including Directorates) for the period 01.01.2009-30.06.2014 - Click here
  • Details of the JHT 2017 Candidates who have not joined the Department - Click here
  • Result of Examination of GST Practitioners held on 31.10.2018 - Click here
  • Diversion of the posts of Chief Commissioners on promotion of Pr. Comm./Pr. ADG Click here
  • OM dated 12.12.2018 regarding AISL of Administrative Officers (Cx & Dte.) for the period upto 2008 Click here
  • Promotion/Posting/Transfer order of Group 'A' officers of CRCL Click here
  • Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 issued. -Click here -Click here
  • Draft integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Chairman CBIC's weekly newsletter dated 07.12.2018 Click here
  • Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019. Click here
  • Marks obtained in the Departmental Examination for promotion of LDC/Havaldar to the cadre of Tax Assistant for the year 2018-19, held on 20.07.2018 Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no. 95/2018-Cus. (N.T.) dated 6.12.2018. Click here
  • Diversion of the posts of Pr CC of CBIC on their promotion Click here
  • Letter from the office of DGHRD to all the CCAs regarding "Revised Online DPC Module" for Group 'B' and 'C Click here
  • Scheme for Prime Minister's Awards for Excellence in Public Administration - reg.Click here
  • Kind attention Pr. CC/CC/Pr. DG/DG/JS/Commissioner of CBIC is invited to DG Systems letter F. No. IV (20)/21 /2018-Systems dated 04.12.2018 regarding Business Requirement Gathering for Project ADVAITClick here
  • For GSTP Examination on 17.12.2018, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier English | Hindi
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/12/2018 have been uploaded
  • Final Integrated All India Seniority List of Administrative Officers of (CGST & Dte.) for the period 01.07.2014 to 31.12.2016Click here
  • 21 countries along with WCO, Interpol, UNODC and RILO AP invited to the 5th Regional Customs Enforcement Meeting organized by DRI on 04.12.2018
  • DRI completing 61 Glorious Years. Hon'ble FM to inaugurate the 61st Founding Day function on 04.12.2018
  • GSTPs in the relevant category enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also invited to register on the portal.Click here for English | Hindi
  • Updated FAQs On TCS as on 30/11/2018 issued
  • Notifications issued for extension of due date for filing certain GST returns.
  • Guidelines for Dept. Exam. of Inspectors for confirmation starting from 04.12.2018, issued on 29.11.2018. (Download by using user-id & password at
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Respondents who successfully qualified CBIC's EOI dated 26.03.2018 for this project. Click here
  • Postponement of Train the Trainer Workshop for Master Trainers on Combating illegal trade in HCFCs to be conducted from 03rd to 05th December, 2018 at Gangtok, Sikkim Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in December, 2018 Click here
  • One-day training programme on "Chemical Weapons Convention" for Group 'A' Officers of CBIC scheduled to be held on 30th November, 2018 at NACIN, Faridabad- Click here
  • Departmental Examination for promotion of Ministerial Officers to be held from 13.02.2019 to 15.02.2019. - Click here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad - Click here
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Swachhta Uday Booklet is available now.Click here
View all

Right to Information Act, 2005- Service Tax


I           The particulars of its organization, functions and duties


Service Tax was introduced in India in 1994 by Chapter V of the Finance Act, 1994.  The Central Board of Excise & Customs (CBEC), Department of Revenue, Ministry of Finance, deals with the task of formulation of policy concerning levy and collection of Service Tax. The CBEC is assisted by the Directorate of Service Tax located at Mumbai.  The Service Tax is being administered by various Central Excise Commissionerate spread across the country.  The jurisdiction of each Commissionerate has been specified vide Notf. No. 14/2002-CE(NT) as amended from time to time.  However there are six Commissionerates located at metropolitan cities of Delhi, Mumbai, Kolkata, Chennai, Ahmedabad and Bangalore which deal exclusively with work related to Service Tax.  These Commissionerates are supervised by the jurisdictional Chief Commissionerate of Central Excise.  Each Commissionerate consists of 3 to 5 divisions with each division consisting of a number of range offices.

II         The powers and duties of its officers and employees

            The powers and duties of the officers are derived from the Chapter V of the Finance Act 1994 and Service Tax Rules 1994 and are as enumerated below:-


Commissioner (Group A) Head of Department powers
Adjudication *
Centralized registration in r/o units located within the jurisdiction of the Commissionerate
Powers of revision/review
Pre audit / post audit of rebate / refund claims
Joint/Addl. Commissioner (Group A) Adjudication *
Administrative supervision over Division
Asstt. Commissioner/Dy. Commissioner (Group A) Head of office powers & Statutory powers under the Act
Adjudication *
Provisional assessment Sanctioning of rebate / refund claims.
Work related to audit / anti evasion.
* Adjudication powers are allocated with reference to monetary limits and have been notified vide Notification No. 30/2005-ST dt. 10.8.05 consequent to amendment made in the Finance Act, 2005.
Superintendent (Group B, Executive) Registration,
scrutiny of return
· surveys
· anti evasion checks / enquiries

Besides Superintendents there are Group C executive officers of the rank of Inspectors, Group B & C ministerial officers and Group D officers in each Commissionerate.


III        The procedure followed in the decision making process including channels of supervision and accountability


1.  The Commissionerate is headed by the Commissioner who is the supervisory head and final decision making authority with regard to any disputes arising regarding the levy of Service Tax on any service. The Commissioner is assisted by the Joint/Additional Commissioner.  Further, the Commissionerates consists of division headed by the Asstt./Dy.Commissioner.  Each range office of the division is looked after by the Superintendent assisted by the Inspector.


2.   Registration- The Service Tax asseessee is required to apply for registration to the jurisdictional range superintendent who is responsible for granting the registration certificate.  However, centralized registration is being granted by the Commissioner to an assessee having two or more offices located within the jurisdiction of the Commissionerate.  The Chief Commissioner of Central Excise. is responsible for granting centralized registration in r/o offices located within two or more Commissionerates and the Director General of Service Tax is responsible for granting centralized registration in r/o offices located within two or more zones.


3          The Service Tax returns filed by the assessee after self assessment are checked by the Inspector and put up to the Superintendent.  For any dispute arising a SCN to the asseessee is issued by the Asstt./Dy.Commissioner of the division.


 4.        Provisional assessment of service tax liability can be allowed by the Asstt ./ Dy. Commissioner of the division.. The Asstt. / Dy. Commissioner is required to finalized the assessment after calling for such documents or records as he may consider necessary or proper in the circumstances of the case.


5.         Adjudication - Departmental action against an assessee starts with a Show Cause Notice by the department.  Normally thirty days time is given to reply to the Show Cause Notice.  Based on the reply and further submissions at a personal hearing which the assessee can demand, the Central Excise Officer (Asstt./Dy Commissiner) passes an order.  This order is called an order-in-original or an adjudication order.  Against this order an appeal can be filed under Section 85, with the Commissioner (Appeals).  The jurisdictional Commissioner can also suo motu or otherwise revise the order of the Assistant Commissioner/Dy.Commissioner under Section 84.  After the Commissioner (Appeals), the next channel is the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).  From the Tribunal on a question of law appeal can be made to the High Court and from there to the Supreme Court.


6.         Refund/Rebate- The assessee may also apply for refund wherever he paid the service tax more than the tax assessed or payable.  Such refund can be made in accordance with the provisions of Section 11B of Central Excise Act, 1994 as made applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994.  The Asstt./Dy.Commissioner of the jurisdictional division office is the authority to whom the claim for refund is to be filed and is also the sanctioning authority.  However, all claims above Rs. 5 lakhs are required to be pre-audited and all refund claims are required to be post audited by the Commissioner.


7.         Audit-   Audit of the Service Tax assessees is being conducted as per norms prescribed by the Department.  A service tax audit cell is functioning headed by the Joint/Addl. Commissioner under the overall supervision of the Commissioner.  The audit of all units is being conducted by a team of officers comprising of Superintendents and Inspectors.


IV        The norms set for the discharge of its functions

            The norms are specified in the Act and the citizens' charter.

V         The rules, regulations, instructions, manuals and records held by it or under its control or used by its employees for discharging its functions


i.          Service tax was introduced in 1994 by chapter V of the Finance Act 1994 and it continues to be administered under the same Act as amended from time to time. The other legal provisions applicable to Service Tax are-

(i)         Service Tax Rules 1994.

(ii)        Cenvat Credit Rules 2004.

(iii)       Service tax (Advance Ruling) Rules 2003.

(iv)       Service tax (removal of difficulty) order.

(v)        Export of services rules 2005.

(vi)       Specific provisions of the Central Excise Act 1944 as adopted  for the purposes of Service Tax..

(vii)      Service Tax (Registration of Special Category of Persons) Rules, 2005.


ii           Notifications and circulars issued from time to time are available on web site



VI        A statement of the categories of documents that are held by it or under its control


1.                  Form ST-1-Application for registration under Section 69 of the Finance Act 1994(32 of 1994).

2.                  Form ST-2-Certificate of registration under Section 69 of the Finance Act 1994(32 of 1994).

3.                  Form ST-3-Return of service tax credited to the Government of India.


VII      The particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of it is policy or implementation thereof

            As a trade facilitation measure Help Centers have been set up to address specific problems encountered by the assessees. Open house/meetings/seminars are being organized with the help of trade association on regular basis wherein specific problems both administrative/legal, faced by the assessees in implementation of the Act/rules are sorted out in an open forum.  The RAC/PGC is being constituted to discuss and sort out difficulties faced by trade and its associations in implementation of any of the provisions of the Act.


VIII     A Statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advise, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minute of such meetings are accessible for public.

       The advisory bodies at Commissionerate level have been mentioned in (vii) above.  At the central level, the committees are constituted on the orders of the CBEC/Ministry of Finance.


IX Directory of its offices and employees


This information has been notified by each of the formations separately.


X Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations


This information has been notified by each of the formations separately.


XI Budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made

This information has been notified by each of the formations separately.


XII      The manner of execution of subsidy programmes, including the particulars of all plans, proposed expenditures and reports on disbursements made.


          Not applicable


XIII     Particulars of recipients of concessions, permits or authorization granted by it.

            Section 93(1) of the Finance Act, 1994, empowers the Central Government to grant exemption from payment of Service Tax, in exercise of these powers, the Central Government has granted partial/full exemption to number of services.  Some of these major exemptions are:-


I(a)Services provided to the United Nations or an International Organization declared by the Central Government

(a)    Services provided to a developer of Special Economic Zone or to a unit of Special Economic Zone which satisfy certain prescribed conditions.

(b)   Value of goods and materials sold by the service provider to the recipient or service during the course of providing any taxable service provided that no CENVAT credit has been taken on such goods and materials, or, if CENVAT credit has been taken, such credit is paid before effecting the sale.


II   Export of Services-As per Rule 4 of the Export of Services Rules, 2005, all taxable services are exportable without payment of Service tax.  Further, as per Rule 5 of the said Rules, rebate of Service tax is also available of the Service tax paid on notified taxable services, input services, or inputs used in providing exported services.


XIV     Details in respect of the information, available to or held by it, reduced in an electronic form


 (a)       Comprehensive information on Service Tax laws and procedures maintained at the web site.

 (b)    Information on electronic filing in Service Tax available at

 (c)    Directorate of Data Management is maintaining service-wise revenue  of Service Tax in electronic form.


XV       The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintain Ned for public use

Library is maintained in each office however the facility is available only to the officers of the department and is not meant for public use.


XVI     The names, designations and other particulars of the Public information officers.


List of CPIO's/CAPIO's  is available at website   


XVII    Such other information as may be prescribed.