Jurisdiction of Divisions and Ranges of newly created Service Tax-I Mumbai Commissionerate, consequent to cadre restructuring— reg. - Service Tax - 06/ST-2014-15

OFFICE OF THE COMMISSIONER OF SERVICE TAX-I: MUMBAI NEW CENTRAL EXCISE BUILDING, 115, M.K. ROAD, CHURCHGATE, MUMBAI-400 020 TRADE NOTICE No. 06/ST-2014-15 Subject: Jurisdiction of Divisions and Ranges of newly created Service Tax-I Mumbai Commissionerate, consequent to cadre restructuring- reg. It is brought to The knowledge of trade and industry that pursuant to cadre restructuring in the Central Board of Excise Customs (CBEC), the Ministry of Finance, has issued a Notification No.20/2014-SERVICE TAX dated 16 th September, 2014, specifying the jurisdiction of newly created Commissionerates. Further, the Chief Commissioner, Mumbai Zone-I, vide Trade Notice No. 01/2014 dated 07.10.2014 has issued broad guidelines for determining the jurisdiction of Divisions and Ranges within a Commissionerate. The newly created Service Tax-I, Mumbai Commissionerate shall start operating w.e.f. 15.10.2014. Based upon said guidelines, the jurisdiction of the Divisions and Ranges within a Division under the Service Tax-I Mumbai Commissionerate is given as below: JURISDICTION OF SERVICE TAX-I MUMBAI COMMISSIONERATE Service Tax-I, Mumbai Comrnissionerate Office Address: 5th Floor, Central Excise Building, 115, M.K.Road, Churchgate, Mumbai - 400020. Areas 'A' Ward of the Municipal Corporation of Greater Mumbai of the State of Maharashtra comprising postal Pin Code Nos. 400001, 400005, 400021, 400023, 400038 and 400039 (excluding the areas covered under Pin code No.400020 of the said Ward 'A') and in the areas in the Continental Shelf, or as the case may be in the exclusive economic zone of India declared as designated areas by the Central Government from time to time. 2. Under the Service Tax-I, Mumbai Commissionerate, 10 (Ten) Divisions have been created and under each Division, 4 (Four) Ranges have been created for the convenience of trade and industry. The jurisdictions of the said Divisions and Ranges based on alphabetical and some Special Groups of Taxable Service have been provided in Annexure-A to this Trade Notice. It is clarified that in case a person is primarily providing specific service namely Banking Service, General Insurance Service, Life Insurance Service, Telecommunication Services, Broadcasting Services or Airlines Services, they would be placed under a specified Division and Range irrespective of their names commencing with a particular alphabet. Further, to decide whether a particular assessee is providing a specified service, the main service provided by them in terms of revenue would be the determining factor. To illustrate, if a person is providing six services, but if their main service is General Insurance Service in terms of revenue, in that case that assessee should be treated as providing General Insurance Service for the purpose of taking registration with a particular Division. 3. PROCEDURE FOR APPLYING FOR NEW REGISTRATION: The procedure for obtaining new registration after 15 th October, 2014, has been detailed in Para 6 of the Trade Notice No.1/2014-ST dated 07.10.2014, issued by Chief Commissioner of Central Excise and Service Tax, Mumbai Zone-I. 4. Addresses of Divisions under Service Tax - I Mumbai Commissionerate: DIVISIONS ADDRESS Division-I Division-II Division-III Division-IV Division-V Division-VII Division-VW Division-IX Division-X 1st Floor, Construction House, Division-VI Walchand Hirachand Marg, Ballard Estate, Mumbai-400 001 GUIDELINES FOR EXISTING ASSESSEES: Updation in the ACES to incorporate new jurisdiction of all assessees may take some time However the assessees would be able to file their Service Tax Returns, make payments of Service Tax, or carryout any other activity with the ACES or through the banks with the existing jurisdiction details only. It is clarified that till updation in the ACES is carried out, assessees would be able to carry out all their key business process based on the present jurisdiction. Once the ACES system is updated, the necessary migration of the assessees to their new jurisdiction would be completed by the department. 6. A list of all existing registered assessees showing their present jurisdiction and new jurisdiction is being placed on the website http://www.servicetaxrnumbai.gov.in. All the assessees are requested to verify their new Commissionerate, Division and Range by logging to the said website. Query, if any, may please be emailed to [email protected] immediately for taking corrective action. 7. In order to facilitate the transition, a helpline No. 022-22704603 would be available between 10.00 hrs to 18.00 hrs upto 31st October, 2014. 8. It is to be noted that the jurisdiction in the case of an assessee who has obtained a centralized registration for more than one premises in terms of Rule 4 of Service Tax Rules, 1994 shall also extend to the jurisdiction of such other Principal Commissioner of Service Tax or Commissioner of Service Tax, in whose jurisdiction, the other premises of the said assessee are located. 9. Soft copy containing the jurisdiction of existing Service Tax Registrants showing the name of new Commissionerate and the Divisions has also been made available to the Trade and Industries bodies as listed in Annexure-A. 10. All the Trade Associations and Chambers of Commerce are requested to bring the contents of this Public Notice to the notice of their members in particular and the trade and industry in general. (SUSHIL S LANK1) COMMISSIONER SERVICE TAX: MUMBAI-I F.No.V/ST-I/HQ/Tech/Trade Notice (NC)/153/2014-15 Mumbai, the 13 th October, 2014. ANNEXURE A oF TRADE NOTICE NO. 06/ ST-2014-15DATED 10.10.2014 ISSUED BY COMMISSIONER SERVICE TAX-I, MUMBAI JURISDICTION OF DIVISIONS RANGES OF SERVICE TAX - I MUMBAI COMMISSIONERATE DIVISION RANGE-I RANGE-II RANGE-III RANGE-IV 1) All Persons having their names with first alphabet as A, 1) All persons having their names with first two alphabets as AA to AF 1) All persons having their names with first two alphabets as AG to AM 1) All persons having their names with first two alphabets as AN to AR 1) All persons having their names with first two alphabets as AS to AZ 2) All persons providing /Special character / number Airlines Service * 2) All persons providing Airlines Service 2) All Persons having their names with first alphabet as A followed by Space /Special character / number DIVISION -II 1) All Persons having their names with first alphabet as B and C 1) All persons having their names with first two alphabets as BA to BC 1) All persons having their names with first two alphabets as BH to BZ 1) All persons having their names with first two alphabets as CA to CH 1) All persons having their names with first two alphabets as CI to CZ 2) All Persons having their names with first alphabet as B followed by Space/ Special character/number 2) ) All Persons having their names with first alphabet as C followed by Space /Special character / number DIVISION - III 1) All Persons having their names with first alphabets as D , E and F' 1) All persons having Their names with first two alphabets as DA to DF 1) All persons having their names with first two alphabets as DG to DZ 1) All persons having their names with first two alphabets as EA to EZ 1) All persons havingtheir names with first two alphabets as FA to FZ 2) All Persons having their names with first alphabet as D followedby Space/ Special character / number 2) ) All Persons having their names with first alphabet as E followed by Space Special character/number 2) ) All Persons having their names with first alphabet as F followed by Space /Special character / number ANNEXURE A oF TRADE NOTICE NO. 06/ ST-2014-15DATED 13.10.2014 ISSUED BY COMMISSIONER SERVICE TAX-I, MUMBAI JURISDICTION OF DIVISIONS RANGES OF SERVICE TAX - I MUMBAI COMMISSIONERATE DIVISION RANGE-I RANGE-II RANGE-III RANGE-IV DIVISION - I 1) All Persons having their names with first alphabet as A3 1) All persons having their names with first two alphabets as AA to AF 1) All persons having their names with first two alphabets as AG to AM 1) All persons having their names with first two alphabets as AN to AR 1) All persons having their names with first two alphabets as AS to AZ 2. All persons providing Airlines Service'''. 2) All persons providing Airlines Service''' 2) All Persons having their names with first alphabet as A followed by Space /Special character / number DIVISION - II b 1) All Persons having their, B and C names with first alphabet as 1) All persons having their names with first two alphabets as BA to BG 1) All persons having their names with first two alphabets as BH to BZ 1) All persons having their names with first two alphabets as CA to CH 1) All persons having their names with first two alphabets as CI to CZ 2) All Persons having their names with first alphabet as B followed by Space Special character/number 2) All Persons having their names with first alphabet as followed by Space Special character / number DIVISION - III 1) All Persons having their names with first alphabets as D E and F ,. 1) All persons having their names with first two alphabets as DA to DF 1) All persons having their names with first two alphabets as DG to DZ 1) All persons having their names with first two alphabets as EA to EZ 1.) All persons having their names with first two alphabets as FA to FZ 2) All Persons having their names with first alphabet as D followed by Space Special character / number 2) All Persons having their names with first alphabet as E followed by Space Special character / number 2) All Persons having their names with first alphabet as F followed by Space /Special character / number DIVISION - IV 1) All Persons having their names with first alphabets as G , H , I , and J 1) All persons having their names with first two alphabets as GA to CZ 1) All persons having their names with first two alphabets as HA to HZ 1) All persons having their names with first two alphabets as IA to IZ 1) All persons having their names with first two alphabets as JA to JZ, 2) All Persons having their names with first alphabet as G followed by Space/Special character/number 2) All Persons having their names with first alphabet as H followed by Space / Special character / number 2) All Persons having their names with first alphabet as I followed by Space/Special character/number 2) All Persons having their names with first alphabet as J followed by Space /Special character / number DIVISION - V 1) All Persons having their names with first alphabets as K and L 1) All persons having their names with first two alphabets as KA to KC 1) All persons having their names with first two alphabets as KD to KZ 1) All persons having their names with first two alphabets as 'LA to LE 1) All persons having their names with first two alphabets as LE to LZ 2) All Persons providing General Insurance Service' 2) All persons providing General Insurance Service 2) All Persons having their names with first alphabet as K followed by Space / Special character / number 2) All Persons having their names with first alphabet as L followed by Space / Special character / number DIVISION - VI 1) All Persons having their names with first alphabets as and N 1) All persons having their names with first two alphabets as MA to MB 1) All persons having their names with first two alphabets as MC to MI 1) All persons having their names with first two alphabets as MJ to MZ 1) All persons having their names with first two alphabets as NA to NZ 2) All Persons having their names with first alphabets as M followed by Space / Special character / number 2) All Persons having their names with first alphabets as N followed by Space / Special character / number DIVISION - VII 1) All Persons having their names with first alphabets as O , P Q and R . 1) All persons having their names with first two alphabets as OA to OZ 1) All persons having their names with first two alphabets as PA to PZ 1) All persons having their names with first two alphabets as QA to QZ and RA to RD 1) All persons having their names with first two alphabets as RE to RZ 2) All Persons having their names with first alphabets as O followed by Space/ Special character / number 2) All Persons having their names with first alphabets as P followed by Space/Special character/number 2) All Persons having their names with first alphabets as followed by Space/ Special character / number 2) All Persons having theirnames with first alphabets as R followed by Space / Special character / number DIVISION - VIII 1) All Persons having their names with first alphabets as S 1) All persons having their names with first two alphabets as SA to SC 1) All persons having their names with first two alphabets as SD to SH 1) All persons having their names with first two alphabets as SI to ST 1) All persons having their names with first two alphabets as SU to SZ 2) All Persons having their names with first alphabets as S followed by Space /Special character / number DIVISION - IX All Persons having their names with first alphabets as T and U . 1. All persons having their names with first two alphabets as TA to TG 1) All persons having their names with first two alphabets as TH to Ti 1) All persons having their names with first two alphabets as TJ to TZ 1) All persons having their names with first two alphabets as UA to UZ 2) All Persons having their names with first alphabets as followed by Space / Special character / number ) All Persons having their names with first alphabets as followed by Space / Special character / number DIVISION - X 1) All Persons having their names with first alphabets as 'V', 'W', X , y and Z 1 ) All Persons providing Banking Service' 1) All persons having their names with first two alphabets as VA to VE 1) All persons having their names with first two alphabets as VF to VZ 1) All persons having their names with first two alphabets as WA to WZ' XA to XZ YA to YZ ZA to ZZ 2) All Persons having their names with first alphabets as V followed by Space / Special character / number 2) All Persons having their names with first alphabets as W or X or X' or Z followed by Space / Special character / number 3) All Persons whose name start with special characters (such as @ etc) and number (such as 1, 2 ,3etc). Scope of terms of specific taxable services i.e., Banking Service , General Insurance Service , and Airlines Service , as per Para -2 of this Trade Notice is as below: i. Banking Service:- Any Person carrying out banking function and registered as a banking company as defined under Section 5 of the Banking Regulation Act, 1949. It is clarified that non-banking financial companies would not be covered under this category. ii. General Insurance Service:- Any Person carrying out General Insurance business including reinsurance business. iii. Airlines Service:- Any Person providing services of transport of passengers or goods by air. Above definition are for limited purpose of defining jurisdiction for registration only and for ease of reference. Statutory definition, if any, provided in the law would be relevant for all other purposes, including for deciding the accounting code.