Creation of a cell/division for service tax outside the head quarters of collectorates - reg... - Service Tax - 09/03/96

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 SERVICE TAX CIRCULAR NO 9/3/96 DATED -11-03-1996 Creation of a cell/division for service tax outside the head quarters of collectorates - reg... The Board has issued instructions vide Service Tax Circular No. 1/1/94 dated 29th June 1994 that a Cell/Division be created in the Headquarters Office for the matter relating to Service Tax. It has been represented by Commissioner of Central Excise, Madras that difficulties are being faced as the Secondary Switching Areas/District Telecom Manager, Vellore is away from the Headquarters at Madras by 140 kms. and a Central Excise Division is functioning at Vellore under the charge of an Assistant Commissioner. For the purpose of administrative convenience, he has suggested that necessary instructions may be issued for creation of a cell, outside the Head Quarters by the respective Assistant Commissioner/Deputy commissioner wherever available. The matter has been examined. Instructions relating to creation of a Cell/Division in the Headquarters office have been issued with the intention that Service Tax assesses interact with senior officers of the Department so that necessary guidance is available to them. However, in cases where the Secondary Switching Areas/District Telecom Manager is not located in the station of Commissionerate Headquarters and where Commissioner feels it administratively convenience, a cell may be created in the Deputy Commissioner's office/Assistant Commissioner's office, to deal with matters relating to service tax on telephones. The field formations may be informed accordingly.