9911796707
TMI BlogIntroduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by thX X X X Extracts X X X X X X X X Extracts X X X X ..... gistration in terms of Rule 4 of Service Tax Rules, 1994 (hereinafter referred to as the Rules) will be applying for allotment of STC Number, a centralized allotment will be done at the level of: Service Tax Cell, Head quarter or Division as the case may be Where a concerned person has one premises or office or more than one premises or offices having centralized billing/accounting system and has been allowed centralized registration of only such premises or offices where such centralized billing/accounting is done in terms of sub-rule 2 of 3A of Rule 4 of the Rules. Commissionerate Where a concerned person has more than one premises or offices in respect of which registration has been obtained within the jurisdiction of the same Commissionerate. Directorate General of Service Tax, Mumbai (DGST) Where a concerned person has obtained registration for more than one premises or offices falling within the jurisdiction of different Commissionerates. 3. The STC Number will be PAN + alpha-code (ST) + numeric-code (001). If there are more than one premises or offices registered of such a person having common PAN for all such premises or offices, the last numeric code of STC Number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the letter will be forwarded to the PAO> 6) Where the registered premises or offices of the PAN-holder fall within the jurisdiction of different Divisions of the Commissionerate, all such applications will be forwarded to the Commissionerate Headquarters within 3 working days of the receipt of the application in the Divisional Office. The Service Tax Cell of the Commissionerate Headquarter will process the applications forwarded by the Divisions. Where all the registered premises or offices fall within the jurisdiction of the Commissionerate, the STC Number will be issued by the Commissionerate and intimated to the concerned persons (applicants) in the format given in Annexure-III. The copies of these letters will be forwarded to the concerned PAO and the Divisions. 7) Where the registered premises or offices of the PAN-holder fall within the jurisdiction of different Commissionerates, all such applications will be forwarded in DGST within 3 working days of the receipt of the application in the Commissionerate Headquarter. DGST will process the applications forwarded by the Commissionerates. The STC Number will be allotted by DGST and intimated in the concerned persons (app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored by the Commissioner on weekly-basis. Apart from issuing trade notice, wide publicity should be given in the local newspapers, including publishing the format of the application and the guidelines. The publicity material/trade notice should also indicate the time-frame for sub-mission of application, its processing and delivery of STC Number to assessees. The Commissioner will ensure that this work is completed by the scheduled time. The DGST will also monitor the progress on weekly basis and issue necessary directions so that the specified schedule is strictly adhered to: 11. Each Commissioner will report to the DGST by 01.12.2001 about completion of this work. DGST will send a report to the Board by 15.10.2001, which will also include the status of allotment of STC Number by the DGST. 12. The Principar Chief Controller of Accounts under Central Board of Excise & Customs will take immediate measures to develop suitable software for Service Tax revenue accounting in consultation with NIC. 13. Receipt of this Circular may please be acknowledged. 14. Hindi version will follow. Annexure-I Background Note on Common Business Identifier for Importers/Exporters, Central Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Departments. This exchange of information will be made easier if there are common identification numbers. It has been decided to adopt the Permanent Account Number issued by the Income Tax Department as the basis for the Common Identifier. PAN is a 10-digits alphanumeric code and can idenfity upto 96 crores business entities. Apart from being unique (PAN is issued centrally and is generated by the computer system), it has the widest application (more than 2 crores assessees as against about 3 lakhs importers exporters using IE Codes and about 1.2 lakhs Central Excise assessees using STC Number). Further, since it is not dependent on the location of the office of registration, it will not get modified on account of re-organization of jurisdiction of the concerned Department/Offices. As per the decision of the Government, PAN will be the only identifier for cross-referencing with the other Departments though each Department is free to use any internal codes which it may consider necessary. Annexure-II (In Duplicate) (To be filled in the Service Tax Cell) FORMAT FOR APPLICATION FOR OBTAINING SERVICE TAX CODE NUMBER To The Deputy/Assistant Commissioner, (Address of the Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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