My humble submission to the FM is that the Service Tax burden on the common man is very huge.They are the last ones who have to pay the service tax without being eligible to take Cenvat credit. Keeping this in mind can you work out a possibile system which gives credit to the service tax paid by ultimate users of service (who cannot otherwise take credit) as TDS, which can ultimately be set-off against the personal Income Tax.

The problem of record tracking can be handled with the proper implentation of PAN card usage while paying service tax.

Eg:- If a senior citizen\'s phone bill turns out to be Rs.3000/- p.m.,then he has to pay an additional burden of 360(approx).This Rs.360/- to be treated as TDS collected/deducted from him. And while calculating his Tax due u/s 140A of Income Tax Act, give credit of this Rs.360/- as TDS Receivable.

Thanking IBN live for the opprtunity provided to share my thoughts,
Warm Regards,
C.A.Dakshinamurthy