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<h1>Service Tax Operations Decentralized to Divisional Levels; Commissionerates Can Choose 1994 or 1998 Guidelines for Flexibility.</h1> The circular addresses the decentralization of service tax operations to divisional levels, initially centralized at the Commissionerate Headquarters. The Board's earlier circular allowed divisional Assistant Commissioners to manage service tax assessments and collections, appointing a Superintendent for assistance. This change aimed to alleviate administrative burdens caused by centralization. However, some Commissionerates still operate on a functional rather than jurisdictional basis. The Board has decided that such Commissionerates may choose to follow the original 1994 circular or the 1998 amendment, depending on their operational needs. This circular was later rescinded in 2007.