Service tax administration centralized at metro headquarters; decentralisation elsewhere subject to Commissioner discretion and higher authority referral. In metropolitan areas, service tax administration shall be conducted from Commissionerate Headquarters to avoid multi-office visits by assessees; other Commissionerates may decentralise subject to administrative efficiency and convenience. Doubts on centralisation or decentralisation are to be referred to the Chief Commissioner of Central Excise for discretionary local arrangements, with intimation to the Board and the Directorate General (Service Tax).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax administration centralized at metro headquarters; decentralisation elsewhere subject to Commissioner discretion and higher authority referral.
In metropolitan areas, service tax administration shall be conducted from Commissionerate Headquarters to avoid multi-office visits by assessees; other Commissionerates may decentralise subject to administrative efficiency and convenience. Doubts on centralisation or decentralisation are to be referred to the Chief Commissioner of Central Excise for discretionary local arrangements, with intimation to the Board and the Directorate General (Service Tax).
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