Service Tax -Reorganization-Creation of Service Tax Zone, Chennai and Service Tax Commissionerates. - Service Tax - 18/2014-ST

OFFICE OF THE COMMISSIONER OF SERVICE TAX NEWRY TOWERS, NO.2054 - 1, 11 AVENUE, ANNA NAGAR, CHENNAI-40. TRADE NOTICE NO.018/2014-ST /Dated: 14/ 10/2014 Sub: Service Tax -Reorganization-Creation of Service Tax Zone, Chennai and Service Tax Commissionerates -Reg. Please refer to the Notification No.20/2014-ST dated 16.09.2014 issued by the Ministry, on the above subject. 2.0 Jurisdiction: In terms of the above notification, the existing Chennai Service Tax Commissionerate has been trifurcated into Service Tax-I, Service Tax-II, Service Tax-III Chennai Commissionerates along with creation of one exclusive audit Commissionerate and two commissioners (Appeals). All the Service Tax Commissionerates, Audit Commissionerate and Appeals Commissionerates would function under the Service Tax Zone, Chennai headed by a Chief Commissioner w.e.f 15.10.2014. 2.1 Further, the jurisdiction of Divisions and Ranges of each of the Service Tax Commissionerate and Audit Commissionerate and Commissioner(Appeals) have been notified by the Chief Commissioner of Central Excise and Service Tax, Chennai Zone vide Trade Notice No.6/2014-ST dated 01.10.2014. It is also brought to the notice of the trade that each Service Tax Commissionerate will have 5 Divisions headed by a Deputy Commissioner /Assistant Commissioner and each Division will have 5 Ranges. 3. Procedure for new assessees obtaining registration from 15.10.2014: As updation of the new jurisdiction in the ACES(computer systems) may take some time, the new assessees proposing to take Service Tax registration would be allowed to apply for new registration based upon the existing jurisdiction. In other words, the assessee may apply for registration by giving details of Commissionerate, Division and Range as if no change has taken place by indicating the existing, territorial jurisdiction of Service Tax Commissionerate till the updation of jurisdiction takes place in the ACES. Once ACES is updated, automatic changes would be made by the system at the back end for assigning new Commissionerate, Division and the Range and the details to the new location code would be intimated. This procedure would also be applicable for amendment in the existing registration, sought after 15 th October, 2014 if any. It is further clarified that the Service Tax Registration No.(STC code) of the existing assessee would not change even after creation of the new Commissionerates. 4. Returns filing and Payment of Service Tax during the transitional period: As mentioned above, 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 and assessee code 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 and Code Number. 5. Assistance to the assessees during the transitional period: It is also brought to the notice of the trade that all the 3 Service Tax Commissionerates and Audit Commissionerate would be functioning from the present office premises at Anna Nagar, Chennai and therefore the trade and Industry can contact the Integrated Facilitation Centre functioning in the ground floor for information regarding jurisdiction or acceptance of documents or any other issue. Address Integrated Facilitation Centre, Service Tax ,Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040 Phone Nos. 26142850/26142851/26142852/26142855 All the trade associations are requested to bring the contents of the Trade Notice to the attention of their members, the trade and everyone concerned. (Issued in C.No.IV/ 16/ 173/2014-STC (Tech) (SANJAY KUMAR AGARWAL) COMMISSIONER