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.
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Provisions expressly mentioned in the judgment/order text.
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.
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