Service Tax Code based on PAN creates a unified identifier with prescribed allocation, application and monitoring procedures. Introduction of a nationwide alphanumeric Service Tax Code (STC) anchored on the Permanent Account Number (PAN) creates a uniform identifier comprising PAN + 'ST' + serial numeric suffix for each registered premise; allocation authority depends on whether premises are centralized, within one Commissionerate, or across Commissionerates, with prescribed application, acknowledgement, three-working-day allotment targets for complete applications, forwarding protocols, obligatory database creation, NIC automation plans, mandatory PAN for all registered service taxpayers, and monitoring, publicity and reporting obligations for timely rollout.
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Provisions expressly mentioned in the judgment/order text.
Service Tax Code based on PAN creates a unified identifier with prescribed allocation, application and monitoring procedures.
Introduction of a nationwide alphanumeric Service Tax Code (STC) anchored on the Permanent Account Number (PAN) creates a uniform identifier comprising PAN + "ST" + serial numeric suffix for each registered premise; allocation authority depends on whether premises are centralized, within one Commissionerate, or across Commissionerates, with prescribed application, acknowledgement, three-working-day allotment targets for complete applications, forwarding protocols, obligatory database creation, NIC automation plans, mandatory PAN for all registered service taxpayers, and monitoring, publicity and reporting obligations for timely rollout.
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