SERVICE TAX - DE-CENTRALISATION OF SERVICE TAX WORKS AT DIVISIONAL LEVEL-REGARDING... - Service Tax - 26/03/98

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 SERVICE TAX CIRCULAR NO 26/3/98 DATED -10-09-1998 SERVICE TAX - DE-CENTRALISATION OF SERVICE TAX WORKS AT DIVISIONAL LEVEL-REGARDING... 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. Under Service Tax Circular No. 25/2/98 dated 23.07.98 Board allowed for decentralization of service tax work for Commissionerate Headquarter office to Divisional Headquarters by assigning the work to the 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. This modification was made in earlier circular due to reason that in some of the commissioners the centralization of service tax mailer at the Headquarters offices has created administrative inconvenience for the Department as well as assesses. 2. It has now come to the notice of Board that in some Commissionerate the distribution of work among Divisions is still functional not jurisdictional. It has been decided that such commissionerates, where the Divisions work on functional basis may adopt the original service Tax Circular No. 1/1/94 dated 24.06.94 retaining the option to follow Service Tax Circular No. 25/2/98 dated 23.07.98.