OFFICE OF THE COMMISSIONER OF SERVICE TAX MUMBAI

5^th 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.

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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 :- 1^st 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 :- 1^st 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 :- 2^nd Floor, Madhu Industrial Estate,

P.B. Marg, Worli, Mumbai – 400 013

IV. Division Name :- Service Tax Division - IV

Division Code : - SC 04

Division Address :- 1^st 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 :- 7^th 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, 4^th 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 1^st 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.