Service Tax — Decentralisation of service tax works at Divisional level - Service Tax - 27/01/99

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 Service Tax Decentralisation of service tax works at Divisional level Service Tax Circular No. 27/1/99 Dated 19-5-1999 I am directed to say that it has been brought to the notice of the Board that assessee/field formations are still facing a lot inconvenience in administering service tax despite various instructions on the issue. It has been reported that specially in metropolitan cities a particular service provider may have to visit various offices of Asstt. Commissioners located at different places due to decentralisation of Service Tax work to the Divisional level while in some Commissionerates, it is not possible to decentralise the work owing to distribution of work on functional basis and not on jurisdictional basis. 2. The matter has been reconsidered by the Board and it has been decided that the service tax work should be administered from Headquarters office of the Commissionerates having jurisdiction over metro-cities. In case of other Commissionarates, the Commissioners may adopt a policy of decentralisation keeping in view efficient administration of service tax as well as convenience of the assessees. In case of any doubt, the matter regarding centralisation/decentralisation may be referred by the concerned Commissionerate to Chief Commissioner of Central Excise, who may use his discretion to make any other arrangement as he considers appropriate depending on the local requirement under intimation to Board and D.G. (ST).