https://www.taxtmi.com/circulars?id=45 A courier agency may centralise service tax registration and payment at a regional office by submitting a written option to the Assistant Commissioner (Service Tax Cell) of the focal point Commissionerate, enclosing branch locations and undertaking to pay service tax on credit transactions by the fifteenth day of the month following the month in which credit bills are raised. The focal point Assistant Commissioner will endorse the option and coordinate endorsement of ST-2 to other Commissionerates where branch offices fall, while the regional office must allocate distinguishable serial numbers on airway bills, compile branch-wise monthly statements with enclosures and attach them to the ST-3 return for reconciliation and assessment. en-us Mon, 27 Jan 1997 00:00:00 +0530 Thu, 12 Jan 2012 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=45 A courier agency may centralise service tax registration and payment at a regional office by submitting a written option to the Assistant Commissioner (Service Tax Cell) of the focal point Commissionerate, enclosing branch locations and undertaking to pay service tax on credit transactions by the fifteenth day of the month following the month in which credit bills are raised. The focal point Assistant Commissioner will endorse the option and coordinate endorsement of ST-2 to other Commissionerates where branch offices fall, while the regional office must allocate distinguishable serial numbers on airway bills, compile branch-wise monthly statements with enclosures and attach them to the ST-3 return for reconciliation and assessment. Circulars Service Tax Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=45