Decentralisation of service tax administration shifts assessment and collection to divisional assistant commissioners, enabling local registration and enforcement. The Board directs de-centralisation of service tax administration from Commissionerate Headquarters to Divisional Headquarters by assigning registration, assessment and collection work to each Divisional Assistant Commissioner, who may appoint a Central Excise officer of the rank of Superintendent under his charge to perform assessment and collection, with field formations to take follow-up action to implement the decision.
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.
Decentralisation of service tax administration shifts assessment and collection to divisional assistant commissioners, enabling local registration and enforcement.
The Board directs de-centralisation of service tax administration from Commissionerate Headquarters to Divisional Headquarters by assigning registration, assessment and collection work to each Divisional Assistant Commissioner, who may appoint a Central Excise officer of the rank of Superintendent under his charge to perform assessment and collection, with field formations to take follow-up action to implement the decision.
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