there is no procedure laid down in the Service Tax Rules. For example, Company A shifts its business address

Indian Service Tax

Change Of Address

When there is a change in the address of an assessee and if the new address is covered by a different jurisdictional office, there is no procedure laid down in the Service Tax Rules. For example, Company A shifts its business address in the month of December. The address was covered by Mumbai Commissionerate-I and the new address falls in the jurisdiction of Commissionerate-IV. For the first two months, the payment of service tax was made in the designated bank of Commissionerate-I. The issues arise are:­

(a) Whether Commissionerate-I would transfer the file and papers to the new jurisdictional office and the assessee may be advised to pay service tax for rest of the months of the half year in the designated bank of CommissionerateIV? Then in such case, ST-3 Return for 6 months may be filed in Commissionerate-IV

(b) If the answer to(a)required to file two separate returns for the first two months and the balance four months separately in the respective jurisdictional offices?

There is necessity to lay down a standard procedure for all the offices of the Department.

Reply:

The Chairman replied that:

(i) The records would be transferred to the concerned Commissionerate if there is a change in the address of the assessee.

(ii) In the new Commissionerate the assessee has to apply for a fresh registration and the previous Commissionerate would cancel the registration and shall inform the new jurisdictional office regarding the change of address so that the assessee remains under the Service Tax Act.

(iii) Further, in case the assessee has paid some portion of Service Tax payment, in the designated bank and for the remaining portion, if Service Tax become payable, he can pay in the designated bank of the new Commissionerate. The same procedure applies for filing of ST 3 Returns also.

(Authority: RAC on 29/1/2003, Mumbai-IX Commissionerate)