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of <h1>New Service Tax Cell in Calcutta-II Handles Registrations, Assessments, and Verifications Under Finance Act.</h1> The Commissioner of Central Excise in Calcutta-II has established a dedicated Cell to manage administrative and policy matters related to Service Tax. Led by an Assistant Commissioner, the Cell oversees registration applications, issues registration certificates, and assesses quarterly returns. The Assistant Commissioner handles provisional assessments and exercises powers under relevant sections of the Finance Act, with the Commissioner stepping in for cases involving five years or more. Routine visits to assessee premises are not conducted, but authorized officers may visit for verification or investigation. Search powers require the Assistant Commissioner's authorization and the Commissioner's approval. This notice updates previous instructions.
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