https://www.taxtmi.com/circulars?id=53407 A headquarters Cell, headed by an Assistant Commissioner, will manage Service Tax administration: Superintendents will acknowledge Form ST-1 and assess quarterly returns; the Assistant Commissioner will sign Form ST-2, order provisional assessments, and exercise assessment powers for valuation, best-judgment and escaping assessments and rectification, except where periods of five years or more require the Commissioner to act. Only designated officers will collect Service Tax; routine checks are barred, though Assistant Commissioners may authorise verification visits, and searches by Assistant Commissioners need Commissioner approval. en-us Tue, 02 Dec 1997 00:00:00 +0530 Mon, 04 May 2015 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53407 A headquarters Cell, headed by an Assistant Commissioner, will manage Service Tax administration: Superintendents will acknowledge Form ST-1 and assess quarterly returns; the Assistant Commissioner will sign Form ST-2, order provisional assessments, and exercise assessment powers for valuation, best-judgment and escaping assessments and rectification, except where periods of five years or more require the Commissioner to act. Only designated officers will collect Service Tax; routine checks are barred, though Assistant Commissioners may authorise verification visits, and searches by Assistant Commissioners need Commissioner approval. Circulars Service Tax Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53407