Verification of records: statutory amendment authorises departmental audits to scrutinise service tax compliance and records.
An amendment to the rule-making power under section 94 authorises imposition of duties to furnish information, maintain records and prescribe their verification; invoking that power, the Government inserted rule 5A(2) to permit scrutiny of assessee records by an audit party deputed by the Commissioner. The circular treats statutory "verification" as encompassing departmental audit to verify self-assessed service tax liabilities, distinguishes an earlier judicial invalidation by reference to the new statutory backing, and directs officers to carry out audits per departmental instructions.

Audit of Service Tax Accounts amended: notification updates rules and advises assessees on revised audit requirements.
A government notification amends Rule 5A of the Service Tax Rules, 1994 to revise the audit framework for service tax assessees; the trade notice informs taxpayers of Notification No. 23/2014, advises assessees of the changed audit requirements and procedural obligations, and directs stakeholders to official sources for the full text of the amendment.

Service tax exemption to SEZ: units may route exemption applications and quarterly statements through specified SEZ officer.
SEZ units and developers may route applications for departmental authorization and quarterly statements through the specified officer in the SEZ instead of submitting directly to the department; Notification No. 12/2013 as amended does not restrict this routing, and field formations should not object to such requests or intimations.

Centralization of adjudication consolidates service tax decision-making and refund filings at Commissionerate VI administrative offices.
Adjudication and refund/rebate functions for Service Tax Commissionerate VI are centralized at the Commissionerate level; designated Assistant/Deputy Commissioners will decide adjudication matters subject to monetary limits set by the Board's Circular, and refund/rebate claims for all ten divisions must be filed before the designated Assistant/Deputy Commissioner (Refunds) at the Commissionerate office address provided.

Jurisdictional reallocation of customs and excise committees alters administrative jurisdiction and appellate assignments across offices effective immediately
Corrigendum amends specified Office Orders under powers in the Central Excise, Customs and Finance Acts by substituting S. Nos. and table entries to reassign committee compositions and administrative jurisdictions, add a new service-tax committee entry (S. No. 24A) for Chennai, relocate certain Commissioner(Adj.) DGRI designations between Mumbai and Delhi, reorganise paired commissioner jurisdictions (e.g., Indore-Bhopal, Raipur-Bilaspur, Vishakhapatnam/Nellore/Guntur/Tirupati groupings), and consolidate appellate commissioner references into single designated postings.

Registration under Service Tax Rules requires ST-1 filing online with supporting documents and automatic grant if unissued.
Every person providing a taxable service must register under Rule 4 by filing Form ST-1 online through ACES and submitting self-certified supporting documents (PAN, business address, constitution) to the jurisdictional Superintendent; the Superintendent must issue the registration certificate within seven days of a complete application or the registration is deemed granted. Amendments require an online ST-1 and specified documentary proof depending on the change (premises, constitution, services).

Intermediary service rule: commissions paid to Indian agents for inward remittances are taxable under service tax.
Money remitted from abroad is not itself a taxable service. Indian banks or entities acting as agents for foreign MTSOs are intermediaries; under the Place of Provision of Service Rules the place of provision is the agent's location in India, making commission or fees received from the MTSO liable to service tax. Fees charged to recipients in India and commissions to sub agents are likewise taxable. Currency conversion by Indian entities is a separate taxable activity.

Audit commissionerate reorganisation announced; new circle offices and contact points established, stakeholders asked to update records.
The notice implements an Audit Commissionerate reorganisation under the Cadre Re-structuring plan, establishing the Audit Commissionerate headquarters at Cochin and four Circle offices with specified addresses and PABX contact numbers to perform audit functions in the Kerala Zone. Trade Associations and Chambers of Commerce are requested to notify their members, a Hindi version will follow, and the notice is issued with an administrative file reference.

Jurisdiction of Central Excise & Service Tax reallocated across Patna commissionerate; divisions and ranges assigned specific territorial areas.
The Commissionerate of Patna is assigned jurisdiction over the whole of Bihar and is subdivided into Central Excise & Service Tax Divisions and Service Tax Divisions/Ranges, each defined by district boundaries and specific police-station areas. Division-level units (Patna I, Patna II, Gaya, Muzaffarpur, Bhagalpur) and multiple Ranges allocate responsibility for central excise assessees, service tax assessees, dealers and Input Service Distributors, with certain industrial units placed in distinct Ranges.

Review Committee constitution establishes two-commissioner panels to conduct statutory review of central excise and service tax jurisdictions.
The Board constitutes two-Commissioner Review Committees, pairing specified Commissioners of Central Excise and Service Tax for listed territorial jurisdictions to perform review functions under the statutory review provision; each Committee is linked to the jurisdiction of a named Commissioner of Central Excise (Appeals) or Commissioner of Service Tax (Appeals). The Order further clarifies that "Commissioner" includes "Principal Commissioner" and appeals-designations are interchangeable where applicable.

CDR code migration ensures assessees continue paying duty under existing codes until migration completes; online updates issued.
Allocation of CDR code and migration of assessees on ACES will be undertaken by the Directorate of Systems; until migration is completed assessees shall continue to pay duty using existing CDR codes and revenue will be reported under old Zones and Commissionerates. Show Cause Notices will follow new jurisdictions as they take effect. After migration, assessees will receive automated notifications and can check new location codes on ACES/EASIEST; in-person visits to range superintendents must not be required.

Constitution of Review Committee establishes joint two-member committees to review service tax matters within specified jurisdictions.
The Board, exercising powers under the Finance Act, constitutes Review Committees each of two Chief Commissioners (Central Excise and Customs) to carry out review functions for designated Commissioners of Central Excise/Service Tax; the Table assigns territorial jurisdictions to each Committee and clarifies that the term Chief Commissioners of Central Excise includes notified Chief Commissioners of Customs.

Intermediary services by Indian agents for foreign money transfer operators are taxable on commissions under place-of-provision rules.
No service tax applies to the remitted money itself; however, Indian banks or entities acting as agents to foreign MTSOs perform intermediary services and, under the Place of Provision of Service Rules, the location of the Indian service provider determines the place of provision. Consequently, service tax is leviable on commission or fee received by Indian agents from MTSOs. Separately charged delivery fees to beneficiaries in India and currency conversion services performed in India are taxable; sub-agents are similarly intermediaries liable to service tax. This circular supersedes the earlier clarification dated 10 July 2012.

Service tax reorganisation: new zone and commissionerates; registrations and filings may continue under existing jurisdiction during ACES transition.
The Chennai Service Tax structure is reorganised into a Service Tax Zone comprising three Service Tax Commissionerates, an exclusive Audit Commissionerate and two Appeals Commissioners, with each Commissionerate having five Divisions and each Division five Ranges. New assessees may register using existing jurisdictional details until ACES is updated; ACES will automatically assign new Commissionerate, Division and Range while preserving the existing Service Tax Registration (STC) code. During the transitional period assessees may file returns and make payments using current jurisdictional details and assessee code. An Integrated Facilitation Centre at the Anna Nagar office will provide assistance and accept documents.

Jurisdiction allocation for Service Tax I Mumbai Commissionerate assigns Divisions/Ranges and specified service placement for registration.
Jurisdiction for Service Tax I Mumbai Commissionerate commences 15 October 2014, covering specified Ward 'A' pin codes and designated maritime areas; the Commissionerate is divided into ten Divisions each with four Ranges allocated mainly by assessees' name initials and by principal revenue service for specified services. New registrations follow Trade Notice No.1/2014 ST; assessees may use existing jurisdiction details in ACES until system migration is completed. Mapping of present and new jurisdictions is published online and helpline and helpdesk contact details are provided for queries and corrections.

Joint venture distinct-person treatment makes services between JV and members taxable, except pure cash calls governed by agreement.
Members and an unincorporated joint venture are treated as distinct persons, making services for consideration between them taxable. Whether cash calls are excluded as "merely a transaction in money" depends on the joint venture agreement; cash calls functioning as advance payments, rights grants, options, or pooled payments for taxable services are consideration and attract service tax. Management of cash calls and provision of administrative/support services by members for consideration constitute taxable services. Close examination of JV and inter se agreements is required to determine liability.

Appointment of officers: rescission of prior Service Tax Rule 3 orders, new regime effective mid October.
The Central Board of Excise & Customs rescinds all prior orders made under rule 3 of the Service Tax Rules, 1994 relating to the appointment of officers and their jurisdiction, and notifies that this rescission will take effect from 15th October, 2014, directing administrative recipients to note the change.

Service tax expansion to non-print advertising widens the tax base and brings radio taxi services into the levy.
Extension of the service tax levy subjects all forms of advertising except print media to service tax and makes services provided by radio taxis taxable on a specified portion of the amount charged. Amendments expand rule making powers to require information, records and returns, permit withdrawal of facilities or restrictions on utilization of Cenvat credit to check evasion or misuse, and to issue supplemental instructions; notifications insert corresponding rules for valuation of imported services and for issuing supplemental instructions.

Refund and rebate filing through ACES mandatory to streamline claim processing and generate export data for faster disposals.
Refund and rebate claims in the Aurangabad Commissionerate must be filed exclusively through the ACES electronic filing modules, now fully functional for Refund, Rebate and Export transactions. The ACES modules will generate an export database to enable smoother and faster processing of rebate claims. Supporting documentary evidence may be submitted in hard copy or uploaded with electronic claims to avoid delay, and trade associations should inform members. Technical contacts are provided for assistance with the procedure.

Rectification of wrong service tax posting: accounting-code errors correctable; transfers between registration codes not permitted.
Where Service Tax is paid under an incorrect accounting code but within the same Service Tax Code, the assessee must submit a written request with challan details to the Deputy/Assistant Commissioner; the department will request e-PAO or PAO to correct the entry. If payment is made under a different Service Tax Code, transfers between codes are not possible under the current system; the assessee may either adjust the amount against future liability or file a refund application, while ensuring payment under the correct Service Tax Code and bearing possible interest for delay.