TMI BlogRegistration/Collection of Service Tax from Courier agencies — Revised procedureX X X X Extracts X X X X X X X X Extracts X X X X ..... ncies has a centralised billing system in respect of services rendered to clients from its branches, the head office alone may be registered. In case the day to day billing is not centralised at the regional or head office and there is merely a reconciliation of accounts and business done from each of the branch office, each office has to be registered and pay the service tax. A number of courier agencies have represented that owing to peculiar nature of the industry, i.e., the location of small branch offices at remote places, the lack of manpower and the lack of knowledge about taxation and accounting, difficulty is being faced by them with regard to registration of each of the branch office and deposit of service tax and completion of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e focal point Central Excise Commissionerate. The original copy will be returned to the Regional Office and the duplicate shall be kept for record. In most of the cases, the distribution of regions may not coincide with the jurisdiction of the Commissionerates. To avoid the overlapping of jurisdiction in the matter of registration of the courier agencies, the Assistant Commissioner of focal point Central Excise Commissionerate shall endorse a copy of ST-2 alongwith the copy of the option permitting for registration by regional office to other Central Excise Commissionerates under which other branch offices fall. (v) The regional office shall allocate the distinguishable running S. Nos. to the Air way bills issued to each branch office. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out the realisation of service tax in respect of all transactions made through the branch offices falling under the region. (xii) In case of doubt, the Central Excise Commissionerate having jurisdiction over the branch, to which a copy of ST-2 has already been endorsed by the focal point Central Excise Commissionerate shall make a reference to the focal point Commissionerate calling for copies of assessed ST-3 return alongwith the enclosures for reconciling the Airway bills, cash/credit bills issued by the branch office with payment particulars of service tax by the Regional Office. Similarly, the focal point Commissionerate, in case of doubt regarding a branch falling outside the territorial jurisdiction, shall refer the matter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
