Assessee code requirement: banks must refuse tax payments without valid code and verify codes via online directory.
Banks under EASIEST must ensure a structurally valid assessee code and location code on G.A.R.7 challans before accepting Central Excise and Service Tax payments. If the code exists in the bank directory, populate the corresponding location code; if absent, verify via the online verification feature and digitize codes as displayed. If neither source provides the code, obtain registration proof or a commissionerate letter, capture the quoted location code and full assessee address. Taxpayers without a valid assessee code must present PAN/TAN, provide a location code, and accept prescribed digitization substitutes; full address capture is mandatory.

Assessee code requirement: banks must verify and digitize valid assessee and location codes before accepting tax challans.
Banks must ensure the taxpayer quotes a structurally valid 15 character assessee code and location code on the G.A.R.7 challan and must not accept payment without it. If the code is in the bank directory populate the location code; if absent verify on the NSDL EASIEST website and digitize as displayed. If still absent obtain registration proof or Commissionerate confirmation and capture the complete address. Where no valid assessee code exists, accept PAN/TAN proof and digitize a prescribed surrogate assessee code and appropriate location placeholder.

Targeted service tax analysis to identify low-growth services and initiate audits through third-party verification to augment revenue.
The circular mandates focused analysis of specified taxable services showing negative or marginal growth and directs selection of top underperforming services for intensive audit, including special audits where warranted, with emphasis on verification of Cenvat Credit. Officers must compare declared returns with third-party sources and published information, contact taxpayers to determine reasons for low growth and projections, and submit action-taken reports as part of central monitoring to augment service tax revenue.

CENVAT credit denial for construction inputs: service tax credit unavailable where output is immovable property, and reclassification is barred.
Renting of immovable property is a taxable service; construction and works contract services used to produce immovable property are inputs but, since immovable property is neither a taxed service nor excisable goods, service tax on those input services cannot be claimed as CENVAT credit. Works contract service value excludes the portion attributable to transfer of property in goods subject to VAT, and excise duty on such goods is not creditable. The composition scheme for works contracts is available only if the option is exercised before payment, and composite contracts cannot be reclassified after the fact to access the scheme.

Service tax liability for private safe deposit vault providers affirmed; authorities require reporting of providers and tax payments.
Private providers of safe deposit vaults are classed under Banking and Other Financial Service and are liable to pay Service Tax. Authorities must report the number of such private providers in their jurisdiction, registration status and whether Service Tax was paid for April-September 2007, using the prescribed proforma, with the report to be forwarded urgently by 21 January 2008.

Assessee registration verification enables identification and correction of missing taxpayer details to facilitate bank tax payments.
Two electronic utilities are provided to verify assessee details: an NSDL web utility to check the 15-character Assessee Code and the 'PRINT GAR-7 CHALLAN' utility to confirm presence in SACER/SAPS. These tools let field formations or assessees identify whether data is missing in SACER/SAPS, NSDL, or merely not downloaded by banks. Remedial routes include divisional correction or registration, escalation to Directorate of Systems for NSDL synchronization, or engagement with banks/PAO to ensure incremental updates are downloaded.

Maintenance of records: assessees must list service tax records and produce requested documents within fifteen days.
Assessees must furnish a one time list of records used for accounting services, input services, inputs and capital goods and financial statements; records maintained under Income Tax, company law, CENVAT Credit Rules, VAT and other State laws are acceptable and no additional maintenance burden is imposed. An officer authorized by office order may access registered premises for scrutiny or audit after prior intimation with a document list; assessees must produce requested records within fifteen days or notify inability with reasons, and the officer may allow additional time.