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of <h1>Service Tax Cells to Be Established Outside HQs for Better Administrative Convenience and Assessee Guidance.</h1> The circular addresses the creation of a service tax cell or division outside the headquarters of collectorates for administrative convenience. The Commissioner of Central Excise, Madras, highlighted challenges due to the distance between Madras and Vellore, where a Central Excise Division operates. The Board examined the issue and instructed that, where necessary, a service tax cell may be established in the Deputy or Assistant Commissioner's office to facilitate interactions with senior officers. This aims to provide guidance to service tax assessees, particularly in cases where the Secondary Switching Areas or District Telecom Manager is not located at the Commissionerate Headquarters.
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