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Write a note on administration of service tax?
Service tax is under Finance Ministry of Central Govenment
Its levy and collection are looked after by CBEC
{Central Board of Excise and Customs) also called board}
Role of Director General (Service Tax):
- To ensure proper infrastructure
- To study the staff requirement at field level for proper implementation of service tax
- To study how service tax is implemented at field level and suggest measures to increase revenue collection
- To form a database regarding the collection of service tax etc
Role of CBEC (Board)
It compiles the service tax revenue reports received from various Central Excise Commissionerates
and monitors the performances of the Commissionerates.
It provides clarifications to doubts, of both taxpayers and Commissionerates.
