Service Tax jurisdiction reallocation: new divisional and range offices manage registration, surveys and provisional assessments. Nominated Assistant Commissioner divisional offices and Range Superintendent offices are assigned specific territorial jurisdictions for Service Tax administration; divisional offices must create Service Tax Cells, undertake surveys of assessees for all 18 taxable services, receive Form ST-1 applications at cells and range offices for forwarding to the Assistant Commissioner for issuance of ST-2, assess quarterly returns at superintendent level, and the Assistant Commissioner will order provisional assessments when requested.
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Provisions expressly mentioned in the judgment/order text.
Service Tax jurisdiction reallocation: new divisional and range offices manage registration, surveys and provisional assessments.
Nominated Assistant Commissioner divisional offices and Range Superintendent offices are assigned specific territorial jurisdictions for Service Tax administration; divisional offices must create Service Tax Cells, undertake surveys of assessees for all 18 taxable services, receive Form ST-1 applications at cells and range offices for forwarding to the Assistant Commissioner for issuance of ST-2, assess quarterly returns at superintendent level, and the Assistant Commissioner will order provisional assessments when requested.
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