Trade Notice No. 2/2009-

Dated 25-9-2009

1. The Service Tax Commissionerate, Mumbai comprising of six Service Tax Divisions has become operational w.e.f. 15-9-2004, as duly notified to all concerned vide Trade Notice No. 1/2004, dated 22-9-2004 issued by the Chief Commissioner, Central Excise, Mumbai Zone-I.

2. Attention of the Trade is invited to Trade Notice No. 2/2005-S.T., dated 31-3-2005, No. 21/2005, dated 4-7-2005, etc., notifying the geographical area of Service Tax Divisions-I & II and the allocation of various taxable services under both the said Divisions presently comprising of the concurrent geographical area while they are bifurcated on the basis of category of service. Divisions other than I & II of the Service Tax Commissionerate, Mumbai, have been created on geographical basis. The present geographical jurisdiction of Division-I & II is as given below:-

Name of the Division and address Territorial Jurisdiction
Service Tax Division-I 1st floor, Old Custom House, S.B. Marg, Fort, Mumbai-400023 Areas comprising in wards A, B, C, D, E, F (South) and F (North) and adjoining areas covered by boundaries extending upto Ganpatrao Kadam Marg, Dr. Annie Besant Road, and R.G. Thadani Road in the northern side of ward G (South) of the Municipal Corporation of Greater Mumbai of the State of Maharashtra and in the areas in the Contental Shelf, or as the case may be in the exclusive economic zone of India declared as designated areas by the Central Government from time to time.
Service Tax Division-II 1st floor, Old Custom House, S.B. Marg, Fort, Mumbai-400023

3. Difficulties are being faced by assessees of Divisions-I & II, who are taxable under multiple categories of service, with regard to obtaining Service Tax registrations and filing half yearly returns in both Divisions on the basis of their taxable services. Further, fulfilling procedural compliance with different Groups of both Divisions, depending on the category of their taxable services has also resulted in additional burden and delay.

4. In order to bring about simplification and to facilitate the Trade it is now proposed to streamline the work distribution in Divisions-I & II on the basis of name of the service tax assessee, with immediate effect, instead of service category as existed earlier. The overall geographical jurisdiction of both the Divisions would however continue to remain the same as existed earlier (mentioned above).

5. Accordingly, the Alphabet wise (based on the first letter of the name of the assessee) work allocation in Divisions-I and II is as given under:-

DIVISION-I All assessees with names beginning with alphabet A to alphabet L.

All assessees with names beginning with a numerical, e.g., M/s. 123 Fortune (P) Ltd. etc.

DIVISION-II All assessees with names beginning with alphabet M to Z

6. Consequent to the above, assessees would be required to file ST 3 returns and correspondence related thereto, with group of only one Division for all their taxable services.

7. All assessees presently registered with either Division-I or II or both (on the basis of their taxable service) are required to note the above changes and henceforth, file their ST-3 returns accordingly and address all future correspondence with their-respective Division.

8. Assessees would not be required to obtain any fresh registrations consequent to the above changes. The Commissionerate Code and Division Code will continue to remain as under:

1. Commissionerate Code SC
2. Division-I 01
3. Division-II 02

9. All the Trade Associations are requested to bring the contents of this Trade Notice to the attention of their members in particular and trade in general.

[Commissioner of Service Tax, Mumbai,

Trade Notice No. 2/2009, dated 25-9-2009]

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