1 3. Existing scheme for levy, assessment & collection of Service Tax in India Levy and assessment Prior to 1.07.2013, Service tax was levied on specified services and the responsibility of payment of the tax is genera lly cast on the service provider but for few exceptions. System of self - assessment of Service Tax Returns by service tax assessees has been introduced w.e.f. 01.04.2001. The jurisdictional Superintendent of Central Excise is authorized to cross verify the correctness of self assessed returns. These tax returns have to be filed half yearly. With effect from 1.07.2012, Service Tax regime base d on negative list has been introduced The Central Excise officers are authorized to conduct surveys to br ing the prospective service tax assessees under the tax net. Directorate General of Service Tax at Mumbai oversees the activities at the field level for technical and policy level coordination.

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