Assessee-based jurisdiction: division of service tax administration by assessee name to centralize ST 3 filing and correspondence. Streamlines work distribution in the Mumbai Service Tax Commissionerate by reallocating administration between Division I and Division II based on the first letter of the assessee's name, with A-L (and numerals) to Division I and M-Z to Division II; assessees must file ST 3 returns and all correspondence with the single designated Division, no fresh registrations are required, and existing Commissionerate and Division codes remain unchanged.
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Assessee-based jurisdiction: division of service tax administration by assessee name to centralize ST 3 filing and correspondence.
Streamlines work distribution in the Mumbai Service Tax Commissionerate by reallocating administration between Division I and Division II based on the first letter of the assessee's name, with A-L (and numerals) to Division I and M-Z to Division II; assessees must file ST 3 returns and all correspondence with the single designated Division, no fresh registrations are required, and existing Commissionerate and Division codes remain unchanged.
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