Replacing existing system of taxation of services based on specified description of services with a new system of taxation, wherein all services except those which are in negative list would be covered under the purview of service tax net - Service Tax - TRADE NOTICE No. 28/2012-Service Tax

केन्द्रीय उत्पाद शुल्क एंव सेवा कर का आयुक्तालय राजकोट केन्द्रीय उत्पाद भवन , रेसकोर्से रींग रोड , राजकोट -360 001 F. No. V/08-01/MP/2012 Date: 10.07.2012 TRADE NOTICE No. 28/2012-Service Tax Sub: Replacing existing system of taxation of services based on specified description of services with a new system of taxation, wherein all services except those which are in negative list would be covered under the purview of service tax net. Section 143 of the Finance Act (F.A) 2012 has amended Chapter V of the Finance Act 1994, relating to Service Tax, with a view to replace the existing system of taxation of services based on specified description of services with a new system of taxation, wherein all services except those which are in negative list would be covered under the purview of service tax net. In view of the enactment of Financial Act 2012, many new assessees will be required to obtain registration. Presently, this Commissionerate is working with one Service Tax Division having eleven Ranges and the work among the eleven ranges has been distributed based on the nomenclature of services as well as location of service providers in the area of R4ikot, Jamnagar and Kutch District. The work amongst Range-I to IV, Rajkot and Range I to Il, Gandhidham which are covered under Rajkot District and Gandhidham Taluka of Kutch District respectively, had been distributed based on the nomenclature of services. However, in the proposed negative list based approach, allotment of a new assessee to a particular Range on the basis of nomenclature of services will no longer be possible. Under these circumstances all new service providers who are required to register, are directed to get themselves registered with the service tax Ranges as detailed below: Range located at Rajkot New Service Providers located in the area Service Tax Range-IV, Rajkot Rajkot District Service Tax Range-Jamnagar Jamnagar District Service Tax Range-II Gandhidham Gandhidham Taluka of Kutch District Service Tax Range-III Gandhidham Anjar Taluka of Kutch District Service Tax Range-IV, Gandhidham Mundra, Mandvi and Abdasa Taluka of Kutch District Service Tax Range-V, Gandhidham Bhuj, Nakhtrana and Lakhpat Taluka of Kutch District Service Tax Range-VI, Gandhidham Bhachau and Rapar Taluka of Kutch District All new service providers are advised to get them themselves registered in the Ranges concerned. An assessee who is already registered with a particular Range will continue to be assessed in his existing Range and there will be no change in his/her existing range. An assessee already providing a taxable service who is required to register for new services can add the new services to his/her existing registration by approaching their existing jurisdictional range officer. All the Trade Associations/ Chambers of Commerce and the Members of the RAC/PGC are requested to give wide publicity to this notice among their members / constituents. टी . समाया मुरली सहायक आयुक्त ( तकनीकि )