Office of the Commissioner of Central Excise, Customs & Service Tax

P.O. Box No. 81, Telangkhedi Road, Civil Lines, Nagpur - 440 001

Telephone No. 0712-25602162 Fax No. 0712-2565068

 

 

F.No.IV(16)30-139/07/STC/ADM/HQ                                                                                                                                          Date:16.11.11

 

OFFICE ORDER   

 

At present, the Service Tax matters falling within the jurisdiction of Central Excise Division-I (Range I to V) & Divison-II (Range Kalmeshwar, Butibori, Kamptee, Wardha and Hinganghat) is being handled by the Service Tax Cell constituted in the Commissionerate headed by AC/DC Service Tax Cell, Nagpur. Currently there are seven groups which are constituted within the STC in terms of Order 01/STC/2007 dt. 21.9.07 .These seven groups had been formed on the basis of Alphabetical division of services. Also , currently the work related to issuing registrations is being dealt centrally by a superintendent. The Service Tax work falling under the territorial jurisdiction of Central Excise, Division Bhandara, Chandrapur and Division Amravati is being looked after by the respective Ranges. The registration work pertaining to the aforesaid 3 divisions  is being handled Centrallly by a designated Superintendent in Division Office for the entire area falling under the jurisdiction of the Division.

 

Consequent to the mandatory E-filing of Returns with effect from 01/10/2011 by the CBEC, New Delhi, in supersession of all earlier orders in the matter, the following work allocation in respect of Service Tax matters falling within the jurisdiction of this Commissionerate is ordered with immediate effect and until further orders in supercession of all the earlier orders in this regard.

 

1) Service Tax Cell ,Nagpur:

Henceforth the work related to the service tax matters falling within the territorial jurisdiction of Division I(Range V) of Central excise would be looked after by Service Tax Cell Nagpur. In other words the Service Tax Cell will comprise of all the assesses falling under Range V of this Commissionerate.

 

The newly reorganized Service Tax Cell, Nagpur covering the territorial jurisdiction of Range V, Nagpur shall be divided into Six Service Tax Groups from Group I to Group VI. The work distribution amongst the Group would be based on the first alphabet of the name of the Assessee. The Superintendent of each Group is hereby nominated as Registration authority for issuing Service Tax Registration for the single premises under ACES. The Centralised Registration shall be processed and forwarded by these Group Heads to the Commissioner through their respective controlling officers under ACES. The alphabetical distribution of work for the purpose of jurisdiction shall be as under:

 

Sr. No.

Name of the Group

Location code for ACES

Alphabetical Distribution of Assessees

1

Group – I

 

110601

Assessee name starting from alphabet A, B

2

Group – II

 

110602

Assessee name starting from alphabet C to H

3

Group – III

 

110603

Assessee name starting from alphabet I to M

4

Group – IV

 

110604

Assessee name starting from alphabet N to R

5

Group – V

 

110605

Assessee name starting from alphabet S to ST

6

Group – VI

 

110606

Assessee name starting from alphabet SU to SZ, T to Z and Assessee name starting from numbers.

 

This reorganised Service Tax Cell shall act as a Service Tax Division and all the Reports, Correspondences, Compliances to Audit Notes, CERA objection, Adjudication matter etc should be routed through the respective Superintendent incharge of Administration,  Audit, CERA,  Adjudication etc of Service Tax Cell, Nagpur. The Survey, Intelligence & Verification (SIV) cell will look after the cases as assigned by the AC/DC in charge of the Service Tax Cell. However the cases which are pending with SIV as on today, will be dealt by SIV itself. After completion of investigation , the files will be transferred to the respective groups/division/ranges.

The entire work related to  Service Tax matters viz. Registration, Cancellation, ST-3 Scrutiny and compliance to Audit Notes, CERA objection, Investigation etc in respect of the Range I, II, III, IV of Central Excise, Division I, Nagpur and Range Kalmeshwar, Butibori, Kamptee, Wardha and Hinganghat of Central Excise, Division II, Nagpur shall henceforth be looked after by the respective Central Excise Ranges covering the territorial jurisdiction under the overall supervision of the Divisions. The Superintendents posted in these Ranges are hereby nominated as Registration authorities for issuing Service Tax Registration for the single premises under ACES. The Centralised Registration shall be processed and forwarded by these Range Officers to the Commissioner through their respective controlling officers under ACES.

 

 

2) Service Tax Work Distribution of Division Bhandara, Division Chandrapur and Division Amravati:

 

 The Jurisdictional Central Excise Ranges shall continue to handle the Service Tax work within their Territorial jurisdiction as is being done currently. The work of Service Tax Registration of these Divisions stands shifted to Ranges. Henceforth, the Jurisdictional Superintendents of Ranges are nominated as Service Tax Registration authorities for issuing Service Tax Registration for the single premises under ACES. The Centralised Registration shall be processed and forwarded by the Range Officers to the Commissioner through their respective controlling officers under ACES.

As the Range Officers and the Superintendents of Service Tax Groups have been nominated as Registration authorities within their respective charges, a report of the Service Tax New Registrations and Amendments issued during the month should be invariably sent to the Service Tax Administration Cell, Headquarter, Nagpur on 1st of the next month for proper monitoring and reporting of Service Tax Registrations.

The names of the current incharge Superintendents of the Ranges of each Division should be immediately informed to the Com. Admin(Service Tax), Nagpur for allotment of Roles to the officers under ACES. Also any changes in the officers posted in the Division or ranges should be communicated to the Comm  Admin ( Service Tax) for necessary action. The Data related to the Assessees falling under the respective Ranges have been shifted to the respective Role Groups of Range/Groups under ACES. However, the Range Officers and Service Tax Group incharge are hereby directed to inform the Com. Admin(Service Tax), Nagpur if any of the Assessees figuring in their list/user Ids does not pertain to them. The remedial measures can then be taken to relocate the assessee in ACES. In case of the new and amendment applications which have already been filed by the applicants, the Range Officers/Groups Incharge of the concerned Range/Groups should immediately reassign the said applications to their correct Ranges/Groups if they don’t belong to their Range/Group.

 

Transfer of charge  and/Files:

         

          It may be noted that since the Service Tax Cell of this Commissionerate is being reorganized based on alphabetical division, it would necessarily involve transfer of files and work to the newly created groups.

 

The Current groups viz. A to G are being re-designated as group I to VI and will function accordingly. The group H is being dispensed with functionally.  However the Group H will comply with the instructions for the smooth transfer. After the transition to the new regime suitable orders will be issued for the officers posted in Group G. transfer of relevant file.

          For the smooth transition the following instructions are to be followed by the respective groups. It will be the responsibility of the AC to supervise and ensure the smooth transition:

List of Files:

           The list of all the files will already be available with all the groups. The list is to be revised and updated in the format attached herewith as Annexure-1. The list will be submitted to the administration cell. It may be noted that the list should be comprehensive. If it is noticed any time in future that a particular issue was being dealt by an erstwhile group but the same was not referred properly to the newly formed group, then the individual inspector/ superintendent will be personally held responsible. All files which are required to be transferred to the newly formed groups should be numbered both in the note sheet side and correspondence side.

 

Pending refund cases:

All the refund/rebate claims filed with and pending with the erstwhile groups will be dealt by them to avoid any unnecessary delay on account of transition. The new refund claims will be filed with and dealt by the newly formed groups.

Adjudication:

All show cause notices pending adjudication with the erstwhile groups will be transferred by the concerned superintendent to the newly created group under his signature.  A list of SCNs should be properly annexed to the said letter. The SCNs which are under preparation and whose last date of issuance is before 1.1.2012 would be dealt by the current groups. After the said SCNs are issued, the files would be transferred to the newly created group. The files in which the SCNs are under preparation and whose last date of issuance is beyond 1.1.2012 are to transferred to the respective newly created group along with a proper list mentioning the last date of issuance. It will be the responsibility of the AC/DC Service Tax Cell to ensure the smooth transfer. All files which are required to be transferred to the new group should be numbered both in the note sheet side and correspondence side.

IAD/CAP objections:

          The IAD/CAP objections pending as on date with the erstwhile groups will be dealt by them. Once the action and compliance is completed, then the files will be transferred to the respective newly created groups.

Arrears of revenue & cases pending with Appellate Authorities:

The complete details of the arrears of revenue will be forwarded to the newly created group by the erstwhile group. The case files are not to be merely forwarded, but individual details of each case along with the full history should be prepared and sent. Similarly, details of all cases pending before the Commissioner (Appeals), CESTAT, High Court, and Supreme Court should be transferred to the new group with a self-contained note in each file. All further action (if any) in respect of these cases will be taken by the new group.

It is to be noted that the records/files  which are to be transferred (except for those in which action is pending by the erstwhile group), such records/files should be transferred to the newly formed group before 15.12.2011. each group superintendent will give a certificate to that effect . AC/DC S. Tax Cell will monitor in this regard.

The Asst. /Deputy Commissioners in charge of service Tax Cell is expected to play a pro-active role in the transition to the new regime. There may still be some procedural issues that are likely to crop up while dealing with various activities of the service tax Cell. Such issues may be brought to the notice of the AC/DC.

Difficulties if any faced in the implementation of the Standing order may be brought to the notice of Joint Commissioner (Service Tax), Hqrs, Nagpur.

 

(S. Ramesh)

Commissioner

Copy to :

1)     The Chief Commissioner of Customs, Central Excise & Service Tax, Nagpur.

2)     To concerned officers

3)     Master file

4)     Office copy

5)     Notice Board.


 

 

ANNEXURE - 1

Sr. No

Subject of the file

File Number

Issue involved

Letter No. and date vide which the file is forwarded to newly created Group

Remarks if any