CREATION OF A CELL/DIVISION FOR SERVICE TAX OUTSIDE THE HEAD QUARTERS OF COLLECTERATES - REG. - Service Tax - 02/02/94

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 CREATION OF A CELL/DIVISION FOR SERVICE TAX OUTSIDE THE HEAD QUARTERS OF COLLECTERATES - REG. SERVICE TAX CIRCULAR NO 2/2/94 DATED - 08.07.1994 The Board has issued instructions vide Service Tax Circular No. 1/1/94 dated 29.06.94 that a Cell/Division be created in the Headquarters office for the matters relating to Service Tax. It has been represented by Collector of Central Excise, Chandigarh that difficulties are being faced as the stock exchange is located at Ludhiana whereas the Headquarters office is at Chandigarh. For the purpose of administrative convenience matters relating to service tax on Stock Brokers should be dealt by Range-I at Ludhiana Division. He has suggested that Range-I should be under the overall supervision of Deputy Collector who is also based at Ludhiana. The matter has been examined. Instructions relating to creation of a Cell/Division in the Headquarters office have been issued with the intention that to begin with Service Tax assessees interact with senior officers of the Department so that necessary guidance is available to them. However, in cases where the stock exchange is not located in the station of Collectorate Headquarters, it will be desirable that a cell is created in the Deputy Collector's office premises or Assistant Collector's office premises (where there is no post of Deputy Collector) and suitable staff may be made available to him. The proposal for designating a range for dealing with Service Tax is not acceptable to the Board.