Service tax cell creation permitted outside headquarters where administrative convenience requires local handling of telephone service tax matters. Creation of a Cell/Division in Headquarters was prescribed to centralize service tax administration and provide senior-officer guidance. Where the Secondary Switching Area or District Telecom Manager is located away from the Commissionerate headquarters and the Commissioner deems it administratively convenient, a local cell may be established in the Deputy Commissioner's or Assistant Commissioner's office to deal with service tax on telephones; field formations are to be informed.
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 cell creation permitted outside headquarters where administrative convenience requires local handling of telephone service tax matters.
Creation of a Cell/Division in Headquarters was prescribed to centralize service tax administration and provide senior-officer guidance. Where the Secondary Switching Area or District Telecom Manager is located away from the Commissionerate headquarters and the Commissioner deems it administratively convenient, a local cell may be established in the Deputy Commissioner's or Assistant Commissioner's office to deal with service tax on telephones; field formations are to be informed.
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