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of <h1>Service Tax Code (STC) Number Mandatory for All; Based on PAN with Centralized Registration Starting January 1, 2002.</h1> The circular introduces the Service Tax Code (STC) Number, which is based on the Permanent Account Number (PAN) issued by the Income Tax Department. The STC Number is alphanumeric, comprising the PAN, a fixed alpha code (ST), and a numeric code. It is mandatory for all service tax assessees to obtain this number. The circular outlines the procedure for obtaining the STC Number, including application submission, processing, and issuance. The circular emphasizes the need for centralized registration and the development of a database for tracking assessees. The implementation date for the STC Number is set for January 1, 2002.
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