Service tax centralisation in metro commissionerates to reduce taxpayer inconvenience; decentralisation allowed elsewhere for efficiency. Service tax administration in metropolitan commissionerates is to be centralised at the Commissionerate Headquarters to reduce inconvenience to assessees caused by divisional decentralisation. Commissioners of other commissionerates may decentralise where that better serves administrative efficiency and assessee convenience. Doubts about centralisation or decentralisation should be referred for discretionary determination and any special local arrangements must be notified to higher administrative authorities.
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.
Service tax centralisation in metro commissionerates to reduce taxpayer inconvenience; decentralisation allowed elsewhere for efficiency.
Service tax administration in metropolitan commissionerates is to be centralised at the Commissionerate Headquarters to reduce inconvenience to assessees caused by divisional decentralisation. Commissioners of other commissionerates may decentralise where that better serves administrative efficiency and assessee convenience. Doubts about centralisation or decentralisation should be referred for discretionary determination and any special local arrangements must be notified to higher administrative authorities.
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