Service Tax — Administrative Machinery for collection - Service Tax - 8/2003-C.E

Service Tax Administrative Machinery for collection Commissioner of Central Excise, Tirunelveli Circular No. 8/2003-C.E., dated 3-9-2003 Please refer to the Circular No. 35/2001, dated 25-6-2001 [2001 (130) E.L.T. T47] issued by the Commissioner of Central Excise, Madurai. The Divisional Deputy 2. Commissioner/Assistant Commissioner will constitute a cell in their Divisional office to deal with all issues relating to Service Tax and allied matters. The cell shall be headed by one 3. Superintendent and two Inspectors and shall be under the direct supervisory control of the Deputy Commissioner/Assistant Commissioner. The Service Tax cell in the Divisional 4. office will carry out all work relating to Service Tax which includes the following. (i) Surveys and other action to locate the potential assessees. (ii) Issue of Registration Certificate. (iii) Scrutiny of Service Tax returns and assessment of returns. (iv) Maintenance of prescribed Registers and revenue data. (v) Submission of periodical reports and returns. (vi) Taking coercive action against defaulters, issue of Show Cause Notices etc. (vii) Replies to Audit objections, follow up action etc. In addition, to Divisional Service Tax Cell the Jurisdictional Range Officer will also carry out survey and identify the service provides and they may be brought to the notice of Divisional Service Tax Cell. The co-ordination of Service Tax work of the Commissionerate will be done by the Service Tax Cell at the Headquarters under the charge of Assistant Commissioner (Service Tax).