OFFICE OF THE COMMISSIONER OF SERVICE TAX  MUMBAI

5th floor CENTRAL EXCISE BLDG., 115, M. K. ROAD, CHURCHGATE, MUMBAI – 400 020.

 

TRADE NOTICE NO. 2/ 2005  S.T. DATED 31/01/2005 

 

Sub : Allotment of location codes for Service Tax

                              Commissionerate, Mumbai and its Divisions reg.

                                                 ~~~~~~~~~

 

          The Service Tax Commissionerate, Mumbai  comprising of  Six Service Tax Divisions, which have been carved out of Eight Central Excise Commissionerates, as shown below, has become operational w.e.f. 15.9.2004 and has been duly notified to all concerned vide Trade Notice No.1/2004 dated 22.9.2004 issued by the Chief Commissioner Central Excise Mumbai Zone I.

 

Sl. No.

Erstwhile Central Excise Commissionerates

Present Service Tax Divisions

1

Central Excise, Mumbai I

Service Tax, Divisions I/II

2

Central Excise, Mumbai IV

Service Tax, Division III

3

Central Excise, Mumbai V

Service Tax, Division IV.

4

Central Excise, Mumbai II

Service Tax, Division V.

5

Central Excise, Belapur

6

Central Excise, Mumbai III

Service Tax, Division VI

 

7

Central Excise, Thane I

8

Central Excise, Thane II

 

                    The Service Tax Commissionerate and the Six Divisions have been allotted location codes, as shown below, along with their location address. The location code of Service Tax Commissionerate is common for all the service providers in all six divisions. All the category of services under each Service Tax Divisions III, IV, V and VI shall have the respective Divisional Location Codes. The services under Service Tax Division I and II shall have location code service category-wise as shown under these two Divisions.

 

         


Commissionerate Name  :  Service Tax Commissionerate, Mumbai

 

          Commissionerate Code  :  SC

 

I.          Division Name     :-           Service Tax Division – I

          Division Code      : -      SC 01

          Division Address  :-           1st Floor Old Custom House

                                                    S.B. Marg, Fort, Mumbai – 400 023

 

CATEGORY OF SERVICES UNDER DIVISION - I

SR. NO.

SERVICES

SR. NO.

SERVICES

1

STOCK BROKERS

19

DRYCLEANING SERVICES

2

BANKING & OTHER FINANCIAL SERVICES

20

FASHION DESIGNERS

3

UNDERWRITER AGENCIES

21

HEALTH CLUB & FITNESS CENTRES

4

GENERAL INSURANCE SERVICES

22

FACSIMILE SERVICES

5

INSURANCE AUXILIARY SERVICES

23

PAGER SERVICES

6

LIFE INSURANCE SERVICES INCLUDING INSURANCE AUXILIARY SERVICE RELATING TO LIFE INSURANCE

24

TELEX SERVICES

7

MANPOWER RECRUITMENT AGENCIES

25

FRANCHISE SERVICES

8

REAL ESTATE AGENTS/ CONSULTANTS

26

AUTHORISED SERVICE STATIONS

9

PRIVATE SECURITY AGENCES

27

RAIL TRAVEL AGENTS

10

CONSULTING ENGINEERS

28

TOUR OPERATORS

11

CREDIT RATING AGENCIES

29

* AIRPORT SERVICES

12

MANAGEMENT CONSULTANTS

30

* CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES

13

SCIENTIFIC TESTING & CONSULTANCY SERVICES

31

* OPINION POLL SERVICES

14

PRACTISING CHARTERED ACCOUNTANTS

32

* BUSINESS EXHIBITION SERVICES

15

PRACTISING COMPANY SECRETARIES

33

* TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)

16

PRACTISING COST ACCOUNTANTS

34

* FORWARD CONTRACT SERVICES

17

BEAUTY PARLOURS

35

* INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT

18

CABLE OPERATORS

36

* SURVEY & EXPLORATION OF MINERAL SERVICES

 

* NEW SERVICES WITH EFFECT FROM 10.9.2004

 

 

II.          Division Name     :-           Service Tax Division – II

          Division Code      : -      SC 02

            Division Address  :-           1st Floor Old Custom House

                                                           S.B. Marg, Fort, Mumbai – 400 023

 

CATEGORY OF SERVICES UNDER DIVISION - II

SR. NO.

SERVICES

SR. NO.

SERVICES

1

CARGO HANDLING SERVICES

19

SOUND RECORDING SERVICES

2

CLEARING & FORWARDING AGENTS

20

VIDEO TAPE PRODUCTION SERVICES

3

PORT SERVICES

21

BUSINESS AUXILIARY SERVICES

4

STORAGE & WAREHOUSE SERVICES

22

COMMERCIAL COACHING & TRAINING SERVICES

5

COURIER SERVICES

23

ERECTION, COMMISSIONING OR INSTALLATION SERVICES

6

LEASED CIRCUIT SERVICES

24

INTERNET CAFÉS

7

ON-LINE SERVICES

25

MAINTENANCE OR REPAIR SERVICES

8

TELEPHONE SERVICES

26

INTERIOR DECORATORS

9

CUSTOM HOUSE AGENTS

27

ARCHITECTS

10

STEAMER AGENTS

28

TECHNICAL TESTING & ANALYSIS AND INSPECTION & CERTIFICATION SERVICES

11

AIR TRAVEL AGENTS

29

TELEGRAPH SERVICES

12

ADVERTISING SERVICES

30

RENT-A-CAB OPERATORS

13

BROADCASTING SERVICES

31

* PANDAL OR SHAMIANA SERVICES

14

CONVENTION SERVICES

32

* OUTDOOR CATERING SERVICES

15

EVENT MANAGEMENT SERVICES

33

* TV OR RADIO PROGRAMME PRODUCTION SERVICES

16

MANDAP KEEPERS

34

* TRANSPORT OF GOODS BY AIR SERVICES

17

MARKET RESEARCH AGENCIES

35

** TRANSPORT OF GOODS BY ROAD (BY A GOODS TRANSPORT AGENCY WHICH ISSUES CONSIGNMENT NOTE, BY WHATEVER NAME CALLED)

18

PHOTOGRAPHY SERVICES

36

***GOODS TRANSPORT OPERATOR

 

 

* WITH EFFECT FROM 10.9.2004

 

 

** WITH EFFECT FROM 1.1.2005

 

 

*** FOR THE PERIOD 16.11.1997 TO 2.6.1998

 

III.          Division Name     :-           Service Tax Division – III

          Division Code      : -      SC 03

          Division Address  :-           2nd  Floor, Madhu Industrial Estate,

                                                           P.B. Marg, Worli, Mumbai – 400 013

 

IV.          Division Name     :-           Service Tax Division - IV

          Division Code      : -      SC 04

          Division Address  :-           1st Floor, Utpadshulk Bhavan, Plot No.C-24 Sector –E,

                                                           Bandra Kurla Complex,

                              Bandra (E), Mumbai – 400 051

 

V.          Division Name     :-           Service Tax Division - V

          Division Code      : -      SC 05

          Division Address  :-           7th Floor, Piramal Chamber, Jijibhoy Lane,

                                                           Lalbaug Parel, Mumbai – 400 012

 

VI.          Division Name     :-           Service Tax Division - VI

          Division Code      : -      SC 06

          Division Address  :-           Central Excise Building, B-91, 4th Floor,

                                                           Wagle Industrial Estate, Thane – 400 604.

 

                    This Trade Notice in respect of the location codes will take effect from 01/04/2005. The Trade & Industry and all Service Tax paying assessees are requested to take note of the above new location code of the Service Tax Commissionerate and the new location codes of the Service Tax Divisions and are further requested that the same must be mentioned in every TR6 challan while making service tax payments on or after 1st day of April 2005.

                    The nominated banks authorized to collect Service Tax are requested to take note of the allotment of the location codes as above and must inform all their nominated collection branches and focal points to ensure that these locations codes are mentioned by the Service Tax paying assessees from 1st April 2005.

                    All the Trade Associations are requested to bring the contents of this Trade Notice to the attention of their members in particular and trade in general.

 

                                                                             Sd/- 31/1/2005

           (S. J. SINGH)

                            COMMISSIONER

                                                                                SERVICE TAX: MUMBAI. 

 

F. No.III/ACCTS/ST-MUM/2004

Mumbai, the  31st January, 2005.