Centralisation of service tax administration requires assessees to file registrations and returns at the Commissionerate headquarters service cell. The Board directed that service tax work for Commissionerates with metro-city jurisdiction be administered from Commissionerate Headquarters; a Service Tax Cell headed by the Additional Commissioner is established to handle registration, returns and related matters, and all service tax assessees must file applications and returns with that office.
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Provisions expressly mentioned in the judgment/order text.
Centralisation of service tax administration requires assessees to file registrations and returns at the Commissionerate headquarters service cell.
The Board directed that service tax work for Commissionerates with metro-city jurisdiction be administered from Commissionerate Headquarters; a Service Tax Cell headed by the Additional Commissioner is established to handle registration, returns and related matters, and all service tax assessees must file applications and returns with that office.
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