Service tax administrative cells centralise registration, assessment, surveys and enforcement to improve compliance and coordination. Establishes an administrative structure for collection and enforcement of Service Tax by requiring each divisional office to constitute a Service Tax cell headed by a Superintendent with two Inspectors under the Deputy/Assistant Commissioner, and assigns that cell responsibility for surveys, registration issuance, return scrutiny and assessment, register and revenue data maintenance, periodic reporting, coercive actions including show cause notices, and replies to audit objections; jurisdictional range officers assist by identifying providers and a Headquarters Service Tax Cell coordinates Commissionerate-wide work.
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Provisions expressly mentioned in the judgment/order text.
Service tax administrative cells centralise registration, assessment, surveys and enforcement to improve compliance and coordination.
Establishes an administrative structure for collection and enforcement of Service Tax by requiring each divisional office to constitute a Service Tax cell headed by a Superintendent with two Inspectors under the Deputy/Assistant Commissioner, and assigns that cell responsibility for surveys, registration issuance, return scrutiny and assessment, register and revenue data maintenance, periodic reporting, coercive actions including show cause notices, and replies to audit objections; jurisdictional range officers assist by identifying providers and a Headquarters Service Tax Cell coordinates Commissionerate-wide work.
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