Service tax administrative cells can be created at deputy or assistant collector premises to improve local supervision and guidance. Where the principal taxable activity is located outside the collectorate headquarters station, a Cell/Division for Service Tax may be established in the Deputy Collector's premises or, if no Deputy Collector exists, in the Assistant Collector's office with suitable staff; the proposal to designate a range to deal with Service Tax is not acceptable and local cells remain subject to headquarters supervision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax administrative cells can be created at deputy or assistant collector premises to improve local supervision and guidance.
Where the principal taxable activity is located outside the collectorate headquarters station, a Cell/Division for Service Tax may be established in the Deputy Collector's premises or, if no Deputy Collector exists, in the Assistant Collector's office with suitable staff; the proposal to designate a range to deal with Service Tax is not acceptable and local cells remain subject to headquarters supervision.
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