Circular No.ST-40/03/2002-CX, Dt. 21/2/2002.
Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN)
Subject: Introduction of Service Tax Code (STC) Number based on Permanent Account Number (PAN) allotted by the Income Tax Instructions regarding.
In continuation of Boards
Circular No.35/3/2001-CX.4 (F.No.137/24/99-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 sub-paras 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 users guide will be available on www. cbec.gov.in. by 28.02.2002.
10. Suitable Trade notices may be issued for the information of the Trade.
11. Receipt of this Circular may please be acknowledged.
12. Hindi version will follow.
Annexure II
(In Duplicate)
(To be 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,
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. Applicants 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 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 authorised branches of the nominated bank(s) i.e. _____________________ .
4. You re 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
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)
F.No.137/24/99-CX.4
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