Service Tax — De-centralisation of Service Tax work at Divisional level - Service Tax - 25/02/98

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 Service Tax De-centralisation of Service Tax work at Divisional level Service Tax Circular No. 25/2/98 Dated 23-7-1998 Attention is invited to Board's Service Tax Circular No. 1/1/94, dated the 29th June, 1994 regarding creation of a cell/division in the Headquarters office headed by an Assistant Commissioner for the matter relating to service tax. These instructions 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. Further, at that time, it was also felt to centralise the work at the Headquarters of the Commissionerates since the assessees are clustered in metros or big cities only. 2. The matter has been re-considered by the Board. The centralisation of service tax matters at the Headquarters offices has created administrative inconvenience for the Department as well as the assessees. In Budget, 1998, it is proposed to introduce service tax on another 12 services and now the total of services would rise to 27. In view of large number of assessees requiring registration, the Board has decided that the service tax work may be decentralised from Commissionerate Headquarter office to Divisional Headquarters by assigning the work to each Divisional Assistant Commissioner, who may appoint one officer of Central Excise of the rank of Superintendent under his charge for the purpose of assessment and collection of service tax. 3. The field formations may take further follow-up action to give effect to the decision of the Board. 4. All other contents of the said Service Tax Circular shall remain unchanged. 5. The trade and field formations may be informed accordingly.