Administrative machinery for collection — Investigation etc. - Service Tax - Trade Notice No. 112/97

The Commissioner of Central Excise, Calcutta-II has constituted a Cell in the Headquarter s Office of the Commissionerate to deal with all administrative and policy matters relating to Service Tax. 2. The Cell is headed by an Assistant Commissioner of Central Excise. The functions and powers of the Cell will be : 3. (a) Application for registration in Form ST-1 received from the assessee shall be acknowledged by an officer of the rank of Superintendent of Central Excise. (b) Certificate of registration to be issued in Form ST-2 will be issued under the name and signature of the Assistant Commissioner. (c) Quarterly return will be assessed by the Superintendent. (d) For the purpose of provisional assessment whenever a request is received, the Assistant Commissioner will make an order for provisional assessment for the tax. (e) The Powers of assessment under Sections 72 , 73 , 74 of Chapter V of the Finance Act dealing with best judgment assessment, value of taxable service, escaping assessment, rectification of mistakes will be exercised by the Assistant Commissioner. However, whenever period of 5 years or more is involved under Section 73 of the Finance Act, 1994 (32 of 1994) , Commissioner will be required to exercise the powers. Only these Officers designated for the purpose of collection of Service Tax will be in charge of collection of Service Tax for this Commissionerate. It may be noted that there shall be no routine visit/checks to the premises of the assessees of Service Tax. However, the Assistant Commissioners in case of necessities for verification or investigation will authorise officers subordinate in rank to him to visit such premises. Again, the power of search will be exercised by the Assistant Commissioners of Central Excise with the approval of the Commissioner. Copy of Notification No. 1/94-Service Tax, dated 28-6-1994 , Notification No. 3/94-Service Tax, dated 30-6-1994 and 7/96-Service Tax, dated 31-10-1996 already circulated vide T.N. No. 105/ST-1/CE/PRO/Cal-II/96, dated 9-12-1996 for information. This Trade Notice supersedes the earlier Para 5 of T. Notice No. 105/ST-1/CE/PRO/Cal-II/1996 of 9-12-1996.