Service Tax — Procedure of registration, assessment and payment of Service Tax - Service Tax - Trade Notice No 102/96 - Chandigarh

Attention of the trade and all others concerned is invited to this Commissionerate s Trade Notice No. 75/ST/94, dated 1-7-1994, 102/CE/94-Service Tax, dated 18-10-1994 and 88/ST/96, dated 31-10-1996 regarding levy and collection of service tax on various services. In partial modification of the above Trade Notices, it is informed that the procedure regarding registration and assessment in respect of the service tax will stand modified to the extent as indicated below with immediate effect :- (1) While at Ludhiana, which has a stock exchange, the service tax cell will continue to be under the direct control of the Deputy Commissioner and cover the jurisdiction of entire Central Excise Division, Ludhiana at other places too the existing arrangement of each Assistant Commissioner being in-charge of service tax cell in the jurisdiction of the division will continue. All persons responsible for collecting service tax shall make an application either to Deputy Commissioner, Ludhiana in Form ST-1 or Assistant Commissioner, as the case may be, for registration. Deputy Commissioner, Ludhiana/Assistant Commissioner at other places after satisfying himself that the application form is in conformity with the provisions of the Chapter V of the Finance Act, 1994 and Service Tax Rules, 1994 grant a certificate for the registration in Form ST-2 within 7 days from the receipt of application for registration. (2) The assessment work in respect of the entire gamut of service tax shall, henceforth, be centralised with Deputy Commissioner, Ludhiana/Divisional Assistant Commissioners, as the case may be, for the purpose of the said Rule assessing officer shall be the Superintendent (Technical) in divisions and Superintendent (Service Tax), already in position at Ludhiana, under the charge of Deputy Commissioner, Ludhiana. Since this additional work at the divisional level will require extra responsibility an extra Inspector deputed as Inspector (Service Tax) shall be posted under Superintendent (Technical) in all the divisions. It will be the responsibility of Deputy Commissioner Ludhiana/Assistant Commissioners at the divisions to henceforth ensure timely compliance with assessment/collection of taxes as per the above schedule.