Commissionerate code accuracy in TR-6 and GAR-7 challans ensures correct Service Tax revenue reporting by assessees. Service Tax assessees and collecting banks must quote the correct Commissionerate code, division and range codes on TR-6 and GAR-7 challans to avoid misreporting of Commissionerate-wise revenue; the notice reproduces prescribed codes for Ahmedabad Commissionerate (SD), divisions SD01-SD03 and ranges SD0101-SD0305 and requests trade bodies to inform constituents.
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Provisions expressly mentioned in the judgment/order text.
Commissionerate code accuracy in TR-6 and GAR-7 challans ensures correct Service Tax revenue reporting by assessees.
Service Tax assessees and collecting banks must quote the correct Commissionerate code, division and range codes on TR-6 and GAR-7 challans to avoid misreporting of Commissionerate-wise revenue; the notice reproduces prescribed codes for Ahmedabad Commissionerate (SD), divisions SD01-SD03 and ranges SD0101-SD0305 and requests trade bodies to inform constituents.
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