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of <h1>New Procedure for Service Tax: Registration, Assessment, and Payment Updated; Key Roles for Commissioners and Inspectors Defined.</h1> The circular outlines modifications to the procedure for registration, assessment, and payment of service tax. At Ludhiana, the service tax cell remains under the Deputy Commissioner's control, while elsewhere, Assistant Commissioners manage the service tax cells. Applications for registration must be submitted to the respective Deputy or Assistant Commissioner, who will issue a registration certificate within seven days if compliant with relevant laws. Assessment duties are centralized under the Deputy Commissioner, Ludhiana, and Divisional Assistant Commissioners, with Superintendents and additional Inspectors handling technical aspects. These officials are responsible for ensuring timely tax assessment and collection.
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