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of <h1>Service Tax Administration in Metro Cities to be Centralized at Commissionerate Headquarters for Better Efficiency and Convenience.</h1> The circular addresses the challenges faced in administering service tax due to its decentralization at the divisional level, particularly in metropolitan areas. It notes that service providers often need to visit multiple offices, causing inconvenience. The Board has decided that service tax administration in metro cities should be centralized at the headquarters of the Commissionerates. Other Commissionerates may choose decentralization based on administrative efficiency and taxpayer convenience. If there is uncertainty, the matter can be referred to the Chief Commissioner of Central Excise, who has the discretion to make suitable arrangements, with notifications to the Board and Director General of Service Tax.
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