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GOVERNMENT OF INDIA
MINISTRY
OF FINANCE
MHU
COMPLEX, 692, ANNA SALAI, NANDANAM, CHENNAI-35
Sub: Re-organization of Service Tax Commissionerate Chennai – Service- wise
Jurisdiction of Divisions and Groups – reg.
*****
It
is hereby notified that the jurisdiction of the Service Tax Divisions and of
Groups is re-organized on functional (service wise) basis as detailed in the
Annexures I & II to this trade notice respectively. The re-organization will
come into force with effect from 1st December 2005.
2.
All the service providers are requested to file their service tax returns
in the concerned Group of the Divisions only, from 01.12.2005.
3.
Where a service provider is providing more than one service, he may file
a single return for all the service categories (giving details separately in
respect of each service) with the Group, which is covering the maximum number of
the services. They may also, if they so desire, file their return in such cases
with the group which covers their major (main) service provided.
Once
the option of filing the return is availed in such cases the assessee shall
continue to file his subsequent returns in the same Group / Division.
4.
All
the service providers are advised to mention clearly the new location code Nos.
(Commissionerate / Division / Group) in all their documents especially in the
TR-6 challans at the time of payment of Service Tax. For example, an assessee
providing advertising services at present is falling under the jurisdiction of
III Division; but as per the revised jurisdiction, this service would be covered
under the jurisdiction of Division IV. In this case, the assessee’s Existing
code for Advertising Services is: SF 03 02, whereas the New code would be: SF
04 02.
5.
The service providers may contact the Assistant / Deputy Commissioners
concerned in case of any difficulty. They may also contact the Joint
Commissioner (Tech) in the Service Tax Commissionerate at:
6th Floor, M.H.U Complex,
692, Anna Salai, Nandanam, Chennai -
35.
6.
The jurisdiction of the Service Tax Commissionerate shall, however,
remain the same as notified in S. TAX Trade Notice No. 1/2004 dated 17/09/04.
7.
All the Trade associations are requested to inform their members and
trade in general about the contents of this Notice.
8.
All the earlier trade notices dealing with the jurisdiction of the
Divisions / Groups of Service Tax Commissionerate Chennai stand modified /
superceded accordingly.
9.
This issues with the approval of the Chief Commissioner of Central
Excise, Chennai Zone.
(Issued
from file C.No. IV/16/23/2005-STC)
(V.T.K.NAYANAR)
COMMISSIONER
SERVICE
TAX
To,
As
per mailing list. Both
Trade and Department.
