Indian Service Tax
Clarifications
(1 of 2 Circulars)
Cir. No. 35/3/2001-CX. 4, Date: 27/08/2001
Sub:- Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income-tax Department- Instructions regarding.
In continuation of Board's Circular No.493/59/99-CX (F.No.212/14/99CX.6) dated 12.11.1999 on the subject noted above, the following further instructions are given for the allotment of STC Number to Service Tax assessees:
2. Components of the STC Number for Service Tax Assessees
A background note on the subject has already been circulated as Annexure-I to above referred Circular dated 12/11/1999 (copy enclosed as Annexure-I).
The STC number will be alphanumeric. The first part would be the 10Character PAN issued by Income-tax authorities to the Service Tax assessees (hereinafter referred to as'concerned person')to whom the STC Number is to be allotted. The second part would comprise of a fixed 2-Character alpha code (ST). This will be followed by numeric-code-001, 002, 003,etc. Since all concerned persons requiring registration in terms of Rule 4 of Service Tax Rules, 1994 (hereinafter referred to as the Rules) will be applying for allotment of STC Number, a centralized allotment will be done at the level of:
Service Tax Cell, Head Quarters or Division as the case may be - Where a concerned person has one premises or office or more than one premises or offices having centralized billing/accounting system and has been allowed centralized registration of only such premises or offices where such centralized billing/accounting is done in terms of sub-rule (2) or (3A) of Rule 4 of the Rules.
Commissionerate - Where a concerned person has more than one premises or offices in respect of which registration has been obtained within the jurisdiction of the same Comrnissionerate.
Directorate General of Service Tax, Mumbai (DGST) - Where a concerned person has obtained registration for more than one premises or offices falling within the jurisdiction of different Commissionerates.
3. The STC Number will be PAN + alpha-code (ST) + numeric-code (001). If there are more than one premises or offices registered of such a person having common PAN for all such premises or offices, the last numeric code of STC Number would be "001, 002, 003,... etc."
Examples
(1) (a) Where the concerned person has one registered premise or office: STC Number will be-PAN + ST + 001, Suppose PAN is ABCDE1234H, the STC Number will be ABCDE1234H ST 2001
(b) Where the concerned person has more than one. registered premises or offices having PAN as aforesaid.
STC Number will be: ABCDE1234H ST 001, ABCDEI234H ST 002, ABCDEI234H ST 003
4. Procedure for allotment of STC:
(1) Every concerned personshall be required to obtain a STC Number
(2) They shall apply in the form (in duplicate) given in Annexure-II to this Circular along with a certified copy of PAN (letter/card issued by the Income Tax Department), to the Superintendent of Central Excise of concerned Service Tax Cell (Headquarter/Division) and obtain a dated acknowledgment. An entry should be mat;~ in a register (serially numbered) indicating name of theconcerned person,address, Service Tax Cell (Headquarter/Division), the existing Classification Code (if any), Registration Number, date of forwarding of application and STC Number (to be filled when allotted). The Entry Number (Receipt Number) should be endorsed on the Acknowledgement Slip.
(3) A Special Counter will be opened in each of the Service Tax Cells (Headquarter/Division) for receipt of the application. The acknowledgement will be given immediately.
(4) Where the application are complete in all respects and there is only one registered premises or office of the PAN-holder or more than one registered premises or offices within the jurisdiction of the Commissionerate (in those Commissionerates where registration is centralized). STC Number will be allotted within 3 working days and the letter will be issued by the Assistant/Deputy Commissioner of Service Tax Cell, Headquarter to the concerned person (applicant) in the format given in Annexure-III. One copy of the letter will be forwarded to the concerned Pay & Accounts Officer (PAO).
(5) In those Commissionerates where registration is decentralized and there is only one registered premise or office of the PAN-holder or more than one registered premises or offices within the jurisdiction of the Division, STC Number will be allotted within 3 working days and the letter will be issued by the Assistant/Deputy Commissioner of the Division to the concerned persons (applicants) in the format given in Annexure-III. One copy of the letter will be forwarded to the PAO.
(6) Where the registered premises or offices of the PAN-holder fall within the jurisdiction of different Divisions of the Commissionerate, all such applications will be forwarded to the Commissionerate Headquarters within 3 working days of the receipt of the application in the Divisional Office. The Service Tax Cell of the Commissionerate Headquarter will process the applications forwarded by the Divisions. Where all the registered premises or offices fall within the jurisdiction of the Commissionerate, the STC Number will be issued by the Commissionerate and intimated to the concerned persons (applicants) in the format given in Annexure-III. The copies of these letters will be forwarded to the concerned PAO and the Divisions;
(7) Where the registered premises or offices of the PAN-holder fall within the jurisdiction of different Commissionerates, all such applications will be forwarded to DGST within 3 working days of the receipt of the application in the Commissionerate Headquarter. DGST will process the applications forwarded by the Commissionerates. The STC Number will be allotted by DGST and intimated to the concerned persons (applicants) in the format given in Annexure-III. The copies of these letters will be forwarded to the concerned PAO and the Commissionerates.
5. National Informatic Centre (NIC) is being asked to develop a suitable software as part of its "SERMON" package to capture the details of Annexure-II in the Systems and also to generate Annexure-III letter electronically. Separate instructions will be issued in this regard. For the time being, the manual exercise of processing of applications received should commence immediately. Once this operation is automated/data entered in computers, the Directory of STC Number and its updates should be provided to the concerned PAO in electronic form (Floppies/!apes/CDs), in addition .to the individual intimations in the manner specified III Paragraph 4 of this circular.
6. A database should be created in each Commissionerate on the basis of these applications. It is proposed that more information relating to each assessee will be added in order to have comprehensive assessee's profile and to facilitate cross-referencing.
7. In this regard, it is mentioned that it shall be compulsory for all the ' concerned persons registered under the Rules to obtain PAN whether or not they pay Income Tax. The Income Tax Department is being requested to allot PAN on priority basis to all concerned persons.
8. It is further mentioned that the STC Number will be introduced w.e.f. 1/1/2002. However, the existing classification Code (if any) will continue to be mentioned in all the Service Tax documents which specify/prescribe for mentioning of STC Number.However, from 1/7/2002, only the STC Number will be used.
9. In the said application, the Location Code is to be filled in by the Service Tax Cell Headquarter or Division, as the case may be. After reorganization of Commissionerates, the Directorate of Statistics & Intelligence has already allocated revised location two-digits-Code to Commissionerates and four-digits-code to Divisions.
10. The process for allotment of the STC Number should be started immediately. It should be taken up as a Special Drive by the field formations and the work should be completed latest by 15/11/2001. For this purpose, the Commissioners should interact with the field officers and the assessees so that the applications are received expeditiously and processed under the supervision of senior officers. The work should be monitored by the Commissioner on weekly-basis. Apart from issuing trade notice, wide publicity should be given in the local newspapers, including publishing the format of the application and the guidelines. The publicity material/trade notice should also indicate the timeframe for submission of application, its processing and delivery of STC Number to assessees. The Commissioner will ensure that this work is completed by the scheduled time. The DGST will also monitor the progress on weekly basis and issue necessary directions so that the specified schedule is strictly adhered to:
11. Each Commissioner will report to the DGST by 01/12/2001 about Completion of this work. DGST will send a report to the Board by 15/12/2001, which will also include the status of allotment of STC Number by the DGST.
12. The Principal Chief Controller of Accounts under Central Board of Excise & Customs will take immediate measures to develop suitable software for Service Tax revenue accounting in consultation with NIC.
Annexure-I
Background Note on Common Business Identifier for Importers/Exporters, Central Excise assessees, Income-tax asses sees, etc.
Presently, different agencies of the Government use separate numbers for identification of individuals and businesses in relation to the activities concerning the agencies. The Director General of Foreign Trade (DGFT) allocates Importer Exporter Code No. (IEC No.) for identifying importers and exporters, the Income Tax Department issues the Permanent Account Number (PAN) for all Income Tax, Wealth Tax assessees, the Central Excise Department is also registering the various manufacturers and allocating a separate series of registration numbers. The RBI separately used to allocate a CNX number for identification of the exporters.
The main objective of allocating an alphanumerical number by the Government agencies is to identify the assessees/exporters/importers. It is also used to identify in some cases the concerned office where the person would be assessed or registered. Further in alphanumeric number helps in processing of the information relation to the assessee on computers.
A Working Group comprising officers of the different Departments had examined the feasibility of adopting a Common identifier by the various agencies. It was observed that the assessee will be considerably benefited if he has to obtain just one identification number for use by the various Government agencies. With the increasing import and export activity and universal extension of mod vat, it has become necessary to develop linkages between the import transactions, the manufacturing activity and the export transactions. Besides, maintaining a complete profile of the person concerned, wherein the records of his conduct with any of the Government Departments could be ascertained, such a linkage can help in verification of availment of modvat, excise rebate on exports etc. Such a measure would be particularly helpful in introducing selective risk based assessment of import/export transactions instead of verification of each and every shipping bill or bill of entry. A common identifier would immediately help obtain an overall assessment of the assessees credentials with different Government agencies. Various Government Departments particularly the DGFT, the Income tax and the Customs and Excise Departments are presently engaged in computerization of their operations. There is need to share information from the computers of one of the Departments with the other Departments. This exchange of information will be made easier if there are common identification numbers.
It has been decided to adopt the Permanent Account Number issued by the Income Tax Department as the basis for the Common Identifier. PAN is a 10digits alphanumeric code and can identify upto 96 crores business entities. Apart from being unique (PAN is issued centrally and is generated by the computer system), it has the widest application (more than 2 crores assessees as against about 3 lakhs importers exporters using IE Codes and about 1.2 lakhs central Excise asses sees using STC Number). Further, since it is not dependent on the location of the office of registration, it will not get modified on account of re-organization of jurisdiction of the concerned Department/Offices.
As per the decision of the Government, PAN will be the only identifier for cross-referencing with the other Departments though each Department is free to use any internal codes which it may consider necessary.
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).
Sub: Allotment of Service Tax Code Number - Regarding.
Sir,
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:
Telephone Nos.:
Fax Nos.:
E-mail address:
Division __________________ Commissionerate _____________________ Location Code (To be filled by the Service Tax Cell (Headquarter/Division) _______________________________.
4. Other* Premises or Offices
*[Each of these Premises or Offices have to apply individually in their own jurisdiction unless covered under sub-rules (2) or (3A) of Rule4of Service Tax Rules]
| Sl.No. | Name and Address | Service being provided | Registration No. | Tel. No (s). |
| 1 | 2 | 3 | 4 | 5 |
| Fax No. | E-Mail No. | Division | Commissionerate. |
| 6 | 7 | 8 | 9 |
[Please furnish the aforesaid information for each of the other registered premises or offices]
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 S&I.
3. Telephone numbers/Fax Numbers/E-mail address are to be filled if available.
Acknowledgement
Sub: 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
Annexure-III
Address of the Central Excise Office
To
(Name and address of the Applicant)
Sub:- Allotment of Service Tax Code Number ______ Application ____________ Receipt No. __________ dated ____________
Sir/Madam,
1. In place of your existing Classification Code _________ the STC number is __________
Or
Your STC Number is ___________ (For new applicants)
2. The Location Code concerning your registered premises or offices is _________________
3. You are advised to deposit Service Tax and other related Government dues in any of the ,authorized branches of the nominated banks, i.e. ____________________________
4. You are requested to use the STC Number Code along with the existing Classification Code (if any) with effect from 01/07/2000 till 31/12/2000 on the requisite documents/records. The STC Number shall be exclusively usedwith effect from 01/01/2001.
Date:
Place:
Signature of the Deputy/Assistant
Commissioner of Central Excise
Or Deputy/Assistant Director, DGST
with official seal
(2 of 2 Circulars)
Cir.No. 40/03/2002-ST, Date: 21/02/2002
Sub:- Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income Tax - Instructions - Regarding.
In continuation of Board's Circular No.35/3/200 l-CXA (F.No.13 7/24/9-CX.4) dated 27/08/2001 on the subject noted above, the following further Instructions are given in the allotment of STC Number to Service Tax 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 formations 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 allotted 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 is the application submitted. Where the Commissionerate Headquarters is directly dealing with Service Tax Payers the data has to be keyed in by the Commissionerate Headquarters. Para 2 and subparas 4; 5, 6 and 7 of para 4 of the circular dt. 27/08/2001 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 allotment letters to other excise offices. However, copies of all allotment letters should be sent to the concerned Pay and Accounts Officer.
4. Since the database in the computer will have details of all the registered offices of the assessee it will not be necessary to furnish such details in item 4 of Annexure-II to Circular 35/3/2001-CX.4 dt.27/08/2001 (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 Annexures-II & III are enclosed.
9. User guide for allotment of PAN-based STC through internet, is being circulated to field formations by ADC(Systems), Chennai, this user's guide will. be available on www.cbec.gov.in by 28/02/2002.
Annexure - II
(In Duplicate)
(Tobe filed 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,
Sub:- 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 and address | Service being provided | Tel.No(s). | Fax No. | E-mail No. |
| 1 | 2 | 3 | 4 | 5 | 6 |
Please furnish the aforesaid information for each of the other registered premises or offices. Address should be furnished in the following format Address:
Adress:
DoorlFlat/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
Sub: 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,
Sub:- 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 authorised 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 Dues | A/c.Head For Tax | A/c.Head For Other |
| Signature of the officer with |
Place:
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