OFFICE OF THE DEPUTY COMMISSIONER SERVICE TAX

7TH FLOOR, C.G.O. COMPLEX, LODHI ROAD

NEW DELHI – 110 003

 

C. No. CE/ST/Range VII/Code No/2002/832                                        Dated:

 

 

To,

 

                        The Insurance Regulatory and Development Authority

                        Ground Floor, Jeevan Bharti Building

                        Tower 1, Connaught Circus

                        New Delhi – 110 001

 

Sir,

 

Subject: Introduction of Service Tax  Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income Tax as per Trade Notice No. 28/CE/Service Tax/2002 dated 12.4.2002 – reg.

 

Please find enclosed herewith a copy of the  Trade Notice No 28/2002 dated 12.4.2002, issued by the Commissioner Central Excise, Delhi I.

 

It is requested that the Trade Notice may be brought to the notice of all the members/service providers of Insurance Auxiliary services and urge them to apply for allotment of STC Code in the prescribed proforma provided therein.

 

Yours faithfully,

 

 

Superintendent (ST)

Range VII

for Deputy Commissioner

Service Tax, Delhi I

 


 

 

OFFICE OF THE DEPUTY COMMISSIONER SERVICE TAX

7TH FLOOR, 11TH BLOCK, C. G. O. COMPLEX

LODHI ROAD, NEW DELHI – 110 003

 

C. NO. CE-20/ADC/ST/Trade Notice/2001                                            Dated: 3-5-02

 

To,

 

                        The Superintendent

                        Service Tax Range VII

                        C. G. O. Complex, Lodhi Road

                        New Delhi

 

Sub: Trade Notice No. 28-CE/Service Tax/2002-reg.

 

Please find enclosed herewith a copy of Trade Notice No. 28/2002 dated 12.4.2002.

 

You are requested to circulate the said Trade Notice to the concerned Association/Apex Body/ representative of the trade/Notice Board at the earliest.

 

 

 

 

Superintendent

Service Tax

 

 


OFFICE OF THE COMMISSIONER, CENTRAL EXCISE, COMMISSIONERATE DELHI-I,

C. R. BUILDING, I. P. ESTATE, NEW DELHI – 110 003

 

 

C. No. CE-20/ADC/ST/TRADE NOTICE/2001                      

Dated:   March, 2002

 

Trade Notice No. 28 CE/Service Tax/2002

 

Sub: Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income Tax – Instruction reg.

 

 

In continuation of Delhi-I Commissionerate Trade Notice No. 43-CE (Service Tax)/2001 dated 14.9.2001 on the above subject, the following further instructions are given in the allotment of STC Number to
Service Taxes assessees:-

 

1.       Now the National Informatics Centre in consultation with the Directorate General of Service Tax and Directorate of Systems has developed a software for allotment of the new PAN based STC Number.

2.      This software will run on a central computer and a Central Excise formation can access the server using internet and enter the details in the application form submitted by assessees.  The computer will allot unique codes and the Allotment Letter can be printed by the excise  formation keying in the data.

3.      Now that the central computer will ensure the uniqueness of the code it will not be necessary to send any application to the office of the Commissioner or the office of the DGST and in all cases the application is to be keyed by the Division where the application is submitted. Para 2 & 3 of Trade Notice No. 43 dated 14.9.2001 stands modified to this extent. Since a list of codes already allotted can always be accessed from the central computer there will not be any need to send copies of allotment letters to other excise offices. However, copies of all allotment letters will be sent to the concerned Pay and Accounts Officer.

4.      Since the database in the computer will have details of all the registered officers of the assessees it will not be necessary to furnish such a details in item 4 of Annexure II to Trade Notice No. 43 dated 14.9.2001 (Application Form). However, in case of an assessee following centralized billing/accounting in terms of sub rule(2) and sub rule (3A) of Rule 4 of the Service Tax Rules, 1944, it will be necessary to furnish such details.

5.      Having recognized the need to achieve higher degree of accuracy in addresses of the applicants, a structure is being prescribed for address in item 3 of Annexure – II.

6.      The applicant should also indicate in Annexure – II, the names of services being provided from the registered premises. Therefore, an item is being added in Annexure-II.

7.      The Allotment letter to be sent to assessee should indicate the account head in which he is required to remit the taxes and other dues, since correct indication of these account heads will facilitate the proper accounting and reconciliation of revenue accounts will also be easy. Therefore, an item 5 is being added in Annexure –III.

8.      Modified Annexure-II & III are enclosed.

 

 

 

(B. K. MISHRA)

COMMISSIONER

 

 

Authority: CBEC

Circular No. ST-40/03/2002 dated 21.2.2002

F. No. 137/24/99-CX4

 

 

 


Annexure – II

 

(In Duplicate)

(To be filled in the Service Tax Cell)

 

FORMAT FOR APPLICATION FOR OBTAINING SERVICE TAX CODE NUMBER

 

To

 

The Deputy/Assistant Commissioner

(Address of the Service Tax Cell)

 

Sir,

 

Subject: Allotment of Service Tax Code  Number – Regarding.

 

I/We may kindly be allotted Service Tax Code Number (STC Number) for which the details are as under:-

 

FORMAT FOR THE DETAILS (All entries shall be in BLOCK letters)

 

1.      Name of the Applicant (S): ________________________________

2.      Permanent Account Number: _____________________________________________

      (Issued by Income Tax Department ) (Attested copy to be enclosed).

3.      Applicant’s Premises or Offices registered under Rule 4 of Service Tax Rules, 1994. Existing Classification Code, if any:

      Registration Number

 

      Address:

      Door/Flat/Block

      Name of Premises/Building/Village:

      Road/Street/Lane/Locality/Town:

      Main Post Office

      City/District:

      Pin Code:

      State

 

 

      Telephone Nos.:

      Fax Nos.:

      e-mail Address:

 

      Division ____________ Commissionerate _________________ Location Code (To be filled by the Service Tax Cell (Headquarter/Division) ______________________

 

4.      Names of Services provided from the registered premises by the applicant:

      (a)

      (b)

 

5.      Does this office pay tax for services rendered:

      From other Premises under Central Billing system: YES/NO

      (sub-rule (2) and (3A) of Rule 4

      If yes, give the following details for other Premises/Office

 

      S. No.              Name              Service                        Tel. No(s).      Fax                  E-mail

                              and                  being                                       No.                  No.

                              address            provided                                                                    

_____1_________2___________3__________4_________5____________6_________________________________________________________________          

     

 

Please furnish the aforesaid information for each of the other registered premises of offices. Address should be furnished in the following format

 

Address:

      Door/Flat/Block

      Name of Premises/Building/Village:

      Road/Street/Lane/Locality/Town:

      Main Post Office

      City/District:

      Pin Code:

      State

 

 

I/We hereby certify that the information given in this form is true, correct and complete in every respect and that I am authorized to sign on behalf of the applicant.

 

 

(Signature of the authorized person)

 

Date:

Place:

 

NOTE:

1.      Use separate application form for each registered premises or offices, for allotment of STC Number.

2.      Location Code is to be filled by the Service Tax Cell, Headquarter or Division, based on the new codes allotted by the Directorate of Statistics and Intelligence only.

3.      Telephone numbers/Fax numbers/E-mail address is to be filled if available.

 

 


Acknowledgement

 

Subject: Allotment of Service Tax Code Number – regarding

 

Your application for allotment of STC Number received on ________________ is hereby acknowledged. The Receipt Number is ______________ dated ______________.

 

 

(Signature of the Inspector)

With Official Seal

 

 

 


Modified Annexure-III

 

(Address of the formation issuing the letter)

 

F. No……………………….                                                                 Date:

 

To

 

      (Name and Address of the Party)

 

Sir/Madam,

 

Subject:-   Allotment of Service Tax Code Number – Application Receipt No………..Dated…………….

 

1.      In place of your existing Classification Code(s) __________________, the STC Number is _________________.

Or

Your STC Number is:________________________________

 

2.      The Location Code concerning your registered premise or office is _________________.

 

3.      You are advised to deposit Service Tax and other related Government dues in any of the authorized branches of the nominated bank(s) i.e._________________.

 

4.      You are requested to use the STC Number along with the existing Classification Code (if any) till 01-07-2002 on the requisite documents/records. The STC number shall be exclusively used with effect from 01-07-2002.

 

5.      You are advised to indicate account heads as indicated below in all challans used for remitting service tax or other dues (interest, penalty, etc.)

 

     Service                               A/c Head For Tax                             A/c Head for Other

     Dues

 

 

Signature of the officer with

Designation and

With Official seal

Place:

 

CC: To

(1)     The Pay and Accounts Officer (Commissionerate Name)

(2)     The Superintendent of Central Excise (Range Name-where applicable)