Decentralisation of service tax: commissionerates may choose centralised headquarters control or adopt divisional assessment and collection. De-centralisation permits Divisional Headquarters to assume assessment and collection of service tax by assigning work to an Assistant Commissioner who may appoint a Superintendent; this was adopted to relieve administrative inconvenience from centralisation. Commissionerates operating divisions on a functional basis may revert to the original Headquarters-centric arrangement while retaining the option to follow the decentralised divisional model.
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: commissionerates may choose centralised headquarters control or adopt divisional assessment and collection.
De-centralisation permits Divisional Headquarters to assume assessment and collection of service tax by assigning work to an Assistant Commissioner who may appoint a Superintendent; this was adopted to relieve administrative inconvenience from centralisation. Commissionerates operating divisions on a functional basis may revert to the original Headquarters-centric arrangement while retaining the option to follow the decentralised divisional model.
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