The ministry is mulling similar exercise for customs and excise duties as well, revenue secretary, K M Chandrasekhar told PTI.

While the ministry has appointed its former joint secretary T R Rastogi to prepare a comprehensive circular on services tax, it will go for in-house job for customs duty, Chandrasekhar said.

"We have appointed a one-man committee, chaired by T R Rastogi. He will take a view of existing circulars and prepare a comprehensive circular on services tax, taking into account existing provisions of law," Chandrasekhar said.

The revenue secretary said he expected Rastogi to come out with the circular within a month. "He has already started work on that," Chandrasekhar said.

He said the need of comprehensive circular arose because there are a number of existing circulars and they need to be codified.

"Codification will tell everyone where these circulars stand. Besides, there are 2-3 circulars on the same subject which need to be clarified," he added.

The committee would study all the circulars issued on services tax since 1994 and make them consistent with changed provisions of law, if any.

Chandrasekhar also said the department is asking an officer in Mumbai to prepare a comprehensive circular on customs duties. "We will also get on to the excise duties," he added.