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of <h1>Service Tax Notice Updated: Power of Attorney Required for Signatories; New Affidavit Option for Small Assessees' Address Verification.</h1> The corrigendum issued by the Office of the Commissioner of Service Tax modifies Trade Notice No. 15/09 dated 22-09-09. It updates paragraph 2(d) to require a power of attorney or board resolution for the authorized signatory, including their name and address details. Paragraph 3(ii) is amended to allow assessees with fewer than ten branches per application or amendment to submit an affidavit certifying the accuracy of addresses listed in column 5 of the ST-1 form or provide address proof as per the specified requirements.
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