Service Tax — Reallocation of jurisdiction of different Central Excise Divn. and Ranges - Service Tax - Trade Notice No. 24-CE/Service-Tax/TECH/Bol/98

The Service Tax base has already been widened in budget (1997-98) to cover 18 services in all. In the interest of better administrative arrangements in a Commissionerate like Bolpur, having vast territorial jurisdiction, it is felt imperative to nominate the following Range Supdt s Offices in addition to the Asstt. Commissioner s offices to have jurisdiction over the assessees, situated in the different areas listed below, for dealing with matters related to service tax. This is being done by partial modification of the earlier Trade Notices (No. 96-CE/SERVICE TAX/TECH/BOL/96, dated 6-9-1996 and No. 139-CE/SERVICE TAX/TECH/BOL/96, dated 2-1-1997 and No. 33-CE/SERVICE TAX/TECH/BOL/98, dated 3-3-1998) issued in this regard. The jurisdictions mentioned in the above mentioned three Trade Notice will become otiose. Present jurisdiction will be as follows :- Present jurisdiction will be as follows :- Name of the Asstt. Commissioner s Office Jurisdiction 1. Asstt. Commissioner s Office, Siliguri. Assessees situated in the jurisdictional area of Siliguri Division. 2. Asstt. Commissioner s Office, Gangtok. Assessees situated in the jurisdictional area of Gangtok Division. 3. Asstt. Commissioner s Office, Jalpaiguri. Assessees situated in the jurisdictional area of Jalpaiguri Division. 4. Asstt. Commissioner s Office, Coochbehar. Assessees situated in the Jurisdictional area of Coochbehar Division. 5. Asstt. Commissioner s Office, Asansol. Assessees situated in the jurisdictional area of Asansol Division. 6. Asstt. Commissioner s Office, Durgapur-I Assessees situated in the district of Burdwan expect Asansol sub-division and Assessees registered under C.Ex. rule under the jurisdiction of Durgapur Steel Division. 7. Asstt. Commissioner s Office, Durgapur Steel Division. Assessees registered under C.Ex. rules (For the services like Goods Transport Operator, Clearing Forwarding agent. 8. Asstt. Commissioner s Office, Durgapur - II Asessees situated in Bankura and Birbhum distriet except assessees registered under Central Excise rule under the jurisdiction of Durgapur Steel Division. 9. Asstt. Commissioner s Office, Behrampur. Assessees situated in the jurisdictional area of Behrampur Name of the nominated Supdt s Office Jurisdiction 1. Supdt s office at Purulia. Assessees situated in the jurisdictional area of Purulia Range. 2. - Do - / at Malda - Do - / of Malda Range 3. - Do - / at Kaliachawk - Do - / of Kaliachawk Range. 4. - Do - / at Raghunathganj - Do - / of Raghunathganj Range 5. - Do - / at Aurangabad-1 - Do - / of Aurangabad Range 6. - Do - / at Dhulian - Do - / of Dhulian Range 7. - Do - / at Jhalda - Do - / of Jhalda Range 8. - Do - / at Darjeeling - II - Do - / of Darjeeling I II Range 9. - Do - / at Balurghat - Do - / of Balurghat Range 10. - Do. - / at Raigunj - Do - / of Raigunj Range 11. - Do - / at Suri - Do - / of Suri Range 12. - Do - / at Gairkata - Do - / of Gairkata Range 13. - Do - / at Mal - II - Do - / of Mal I,II,III Range 14. - Do - / at Bardhaman - Do - / of Bardhaman Range 15. - Do - / at Bankura - Do - / of Bankura Range. 16. - Do - / at Alipurduar - Do - II - / of Alipurduar I,II,III Range. 17. - Do - / at Birpara-II - Do - / of Birpara I,II Range 18. - Do - / at Dinhata - Do - / of Dinhata Range 19. - Do - / at Kurseong - Do - / of Kurseong Range 20. - Do - / at Raniganj - Do - / of Raniganj Range 21. - Do - / at Gangtok - Do - / of Gangtok Range 22. - Do - / at Rangpo - Do - / of Rangpo Range 23. - Do - / at Banerhat - Do - / of Banerhat Range 24. - Do - / at Nagrakata - Do - / of Nagrakata Range The Assistant Commissioner who has not yet created Service Tax Cell as per Trade Notice No. 33 - CE/Service Tax/ Tech/Bol/97, dated 13-3-1997 will take necessary action for immediate creation of Service Tax Cell in the divisional offices and initiate proper action relating to handing over/ taking over of files and documents, wherever there has been a change in jurisdiction. The first job of divisional offices and nominated range offices will be to have a survey relating to Service Tax on all 18 services. In this regard the divisional offices will utilise the officers posted in nominated Ranges under the jurisdiction of that Division. Application for registration in Form ST-1 will be received by the S/Tax, Cell at Division and offices of the nominated range Supdt s as the case may be and forwarded to the Asstt. Commissioner of the Division for issuing registration Certificate ( ST-2 ) on urgent basis. Quarterly return will be assessed by the Supdt. of S/Tax Cell at Division and Supdt. of the nominated ranges. If any request for provisional assessment is received, the Asstt. Commissioner of the Division will make an order for provisional assessment for the tax.