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TMI BlogJurisdiction of Divisions and Ranges of newly created Service Tax-I Mumbai Commissionerate, consequent to cadre restructuring— reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Service Tax-I Mumbai Commissionerate is given as below: JURISDICTION OF SERVICE TAX-I MUMBAI COMMISSIONERATE Service Tax-I, Mumbai Comrnissionerate Office Address: 5th Floor, Central Excise Building, 115, M.K.Road, Churchgate, Mumbai - 400020. Areas 'A' Ward of the Municipal Corporation of Greater Mumbai of the State of Maharashtra comprising postal Pin Code Nos. 400001, 400005, 400021, 400023, 400038 and 400039 (excluding the areas covered under Pin code No.400020 of the said Ward 'A') and in the areas in the Continental 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. 2. Under the Service Tax-I, Mumbai Commissionerate, 10 (Ten) Divisions have been created and under each Division, 4 (Four) Ranges have been created for the convenience of trade and industry. The jurisdictions of the said Divisions and Ranges based on alphabetical and some Special Groups of "Taxable Service" have been provided in Annexure-A to this Trade Notice. It is clarified that in case a person is primarily providing specific service namely Banking Service, General Insurance Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.00 hrs to 18.00 hrs upto 31st October, 2014. 8. It is to be noted that the jurisdiction in the case of an assessee who has obtained a centralized registration for more than one premises in terms of Rule 4 of Service Tax Rules, 1994 shall also extend to the jurisdiction of such other Principal Commissioner of Service Tax or Commissioner of Service Tax, in whose jurisdiction, the other premises of the said assessee are located. 9. Soft copy containing the jurisdiction of existing Service Tax Registrants showing the name of new Commissionerate and the Divisions has also been made available to the Trade and Industries bodies as listed in Annexure-A. 10. All the Trade Associations and Chambers of Commerce are requested to bring the contents of this Public Notice to the notice of their members in particular and the trade and industry in general. (SUSHIL S LANK1) COMMISSIONER SERVICE TAX: MUMBAI-I F.No.V/ST-I/HQ/Tech/Trade Notice (NC)/153/2014-15 Mumbai, the 13th October, 2014. "ANNEXURE -A "oF TRADE NOTICE NO. 06/ ST-2014-15DATED 10.10.2014 ISSUED BY COMMISSIONER SERVICE TAX-I, MUMBAI JURISDICTION OF DIVISIONS & RANGES OF SERVICE TAX - I MUMBAI COMMISSIONERATE DI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RANGE-II RANGE-III RANGE-IV DIVISION - I 1) All Persons having their names with first alphabet as & A3 1) All persons having their names with first two alphabets as "AA to AF" 1) All persons having their names with first two alphabets as "AG to AM" 1) All persons having their names with first two alphabets as "AN to AR" 1) All persons having their names with first two alphabets as "AS to AZ" 2. All persons providing "Airlines Service'''. 2) All persons providing "Airlines Service''' 2) All Persons having their names with first alphabet as "A" followed by Space /Special character / number DIVISION - II b 1) All Persons having their, B" and "C" names with first alphabet as 1) All persons having their names with first two alphabets as "BA to BG" 1) All persons having their names with first two alphabets as "BH to BZ" 1) All persons having their names with first two alphabets as "CA to CH" 1) All persons having their names with first two alphabets as CI to CZ 2) All Persons having their names with first alphabet as "B" followed by Space Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Insurance Service 2) All Persons having their names with first alphabet as "K" followed by Space / Special character / number 2) All Persons having their names with first alphabet as "L" followed by Space / Special character / number DIVISION - VI 1) All Persons having their names with first alphabets as and "N" 1) All persons having their names with first two alphabets as "MA to MB" 1) All persons having their names with first two alphabets as "MC to MI" 1) All persons having their names with first two alphabets as "MJ to MZ" 1) All persons having their names with first two alphabets as "NA to NZ" 2) All Persons having their names with first alphabets as "M" followed by Space / Special character / number 2) All Persons having their names with first alphabets as "N" followed by Space / Special character / number DIVISION - VII 1) All Persons having their names with first alphabets as "O", "P" "Q" and "R". 1) All persons having their names with first two alphabets as "OA to OZ" 1) All persons having their names with first two al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Persons having their names with first alphabets as V" followed by Space / Special character / number 2) All Persons having their" names with first alphabets as "W" or "X" or "X' or "Z" followed by Space / Special character / number 3) All Persons whose name start with special characters (such as @ etc) and number (such as 1, 2 ,3etc). Scope of terms of specific taxable services i.e., "Banking Service", "General Insurance Service", and "Airlines Service", as per Para -2 of this Trade Notice is as below: i. Banking Service:- Any Person carrying out banking function and registered as a banking company as defined under Section 5 of the Banking Regulation Act, 1949. It is clarified that non-banking financial companies would not be covered under this category. ii. General Insurance Service:- Any Person carrying out General Insurance business including reinsurance business. iii. Airlines Service:- Any Person providing services of transport of passengers or goods by air. Above definition are for limited purpose of defining jurisdiction for registration only and for ease of reference. Statutory definition, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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