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Thread: 001 - Service Tax - Circulars - Year 1994 - SERVICE TAX CIRCULAR NO - 1/1/94 DATED 29.06.1994 - SERVICE TAX—CLARIFICATION

  1. #1
    BARE ACT
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    Thumbs up 001 - Service Tax - Circulars - Year 1994 - SERVICE TAX CIRCULAR NO - 1/1/94 DATED 29.06.1994 - SERVICE TAX—CLARIFICATION

    Service Tax

    Circular / Instructions / Trade Notices



    This Circular has been rescinded by Circular No. 93/04/2007-ST, Dated: May 10, 2007

    SERVICE TAX CIRCULAR NO 1/1/94 DATED 29.06.1994

    SERVICE TAX—CLARIFICATION

    Chapter V of the Finance Act, 1994 (32 of 1994) deals with the imposition of service tax on three services, namely:

    (1) service provided by the Telegraph authorities to the subscribers in relation to telephone connections.

    (2) service provided by the insurer to the policy holder in relation to General Insurance business,
    (3) service provided by a stock broker.

    2. Notification No. 1/94-Service Tax, dated 28-06-1994 has been issued in exercise of the powers conferred by sub-section 2 of Section 64 of the Finance Act, 1994 (32 of 1994) appointing the 1st July of 1994 as the date on which Chapter V of the Act shall come into force.

    3. In exercise of the powers conferred by sub-section 1 read with sub-section 2 of Section 94 of the Finance Act, 1994, the Service Tax Rules,1994 have been framed vide Notification No. 2/94-Service Tax, dated 28-06-1994.

    4. Service Tax has been imposed for the first time and it is necessary that detailed instructions are available to the Filed Officers for collection and assessment of the service tax. A general scheme for the purpose of implementation, covering aspects of registration, maintenance of records, assessment, quarterly return and appellate mechanism has been covered by the rules. A special provision has been made in Rule 6 for provisional assessment of the service tax. Under Rule 3 of the Service Tax Rules, 1994 the Board has appointed vide Order No. I /94-(Service Tax Rules), Central Excise Officer having the jurisdiction for the purpose of assessment and collection of service tax.

    5. The salient features of the entire scheme is as follows:

    2. TELEPHONE SERVICE

    There are two assessees as far as service relating to telephone connections is concerned. These two assessees are:

    (a) The Director General of Post and Telegraph.
    (b) The Chairman-cum-Managing Director of Mahanagar Telephone Nigam Ltd., Delhi.

    Both these assessees will be within the jurisdiction of Collector of Central Excise, Delhi. Service tax will be collected from them on a monthly basis. In other words, the tax will not be collected from their circles/hilling units. These two assessees will apply for registration to Collector of Central Excise, Delhi. CCE, Delhi may advise them to furnish a list of all their offices who will be involved in the mechanism of collection of service tax and from whom return indicating computation of service tax is furnished to their Headquarters. These assessees will be required to furnish at the time of filing their quarterly return for the first time, a list of accounts maintained by them. This will include the statement that they receive from their billing unit/circles for their headquarters for compilation of service tax.

    3. INSURANCE
    In relation to General Insurance business also the facility of one point payment of service tax by the Chairman or Chairman-cum-Managing Director of the insurance companies has been extended. For this purpose, the service tax will be paid by GIC and New India Assurance Company Ltd. in Bombay; National Insurance Company will be paying the tax in Calcutta; Oriental Insurance Company will be paying the tax in Delhi. The United India Insurance Company Ltd. will be paying the service tax in Madras. The branches and divisions of the insurance companies will not pay the service tax and it is their head office which has been made responsible for payment of service tax. They will apply for registration to the jurisdictional CCEs. The jurisdictional CCEs may advise them to furnish a list of their offices with addresses who will be involved in the mechanism of collection of service tax and from whom returns indicating computation of service tax is furnished to their Head Office. These assessees will be required to furnish at the time of filing their quarterly return for the first time, a list of accounts maintained by them. This include the statement that they receive from their banks/division offices for headquarters for consolidation of service tax figures.

    4. STOCK BROKERS

    In respect of Stock Brokers, they will have to apply for registration individually and assessment will take place on individual basis. They will apply for registration to the jurisdictional Collectorates.

    5. REGISTRATION

    The assessees will apply for registration in Form ST-1. An acknowledgement will be provided on the duplicate copy of the ST- 1 Form by the Superintendent of Central Excise. Registration number may be allotted to the assessee in the following manner:

    Telephone : Telephone/Delhi/l -DG (P&T)
    Telephone/Delhi/2-MTNL
    Insurance : Insurance/Bombay/l -GIC
    Insurance/Bombay/2-NIAC
    Insurance/Calcutta/l -NIC
    Insurance/Dethi/1 - OIC
    Insurance/Madras/1 -UIC
    Stock Brokers : SB/Name of Collectorate
    The registration certificate will have to be granted in Form ST-2 appended to the rules, within 7 days from the date of receipt of application for registration. If the registration certificate is not granted within the said period the registration applied for shall be deemed to have been granted.

    6. PAYMENT OF SERVICE TAX

    Rule 6 of the Service Tax Rules, 1994, deals with the payment of Service Tax. A letter has been received from the Office of the Principal Chief Controller of Accounts that the existing banks authorised to collect central excise duties in each of the Collectorates will also undertake the collection work of service tax for the present. (A copy of their letter is enclosed)
    A copy of TR-6 Form is enclosed for the purpose of deposit of service tax. The service tax will be deposited under Head 0044.

    The concept or provisional assessment has been built into the scheme of Service Tax Rules. Whenever an assessee is, for any reason, unable to correctly estimate on the date of deposit the actual amounts collected for any particular month or period, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited. The Central Excise Officer, may, on receipt of such request, order provisional assessment of tax. In this regard the provisions of the Central Excise Rules, 1944 have been made applicable except for the provisions of the bond.

    The assessment will be made quarterly when the assessee files the quarterly return in Form ST-3 in triplicate. In the case of provisional assessment the assessee is required to submit a memorandum in Form ST-3A showing details of difference between the service tax deposited and the service tax actually collected for each month. The assessee shall submit quarterly return alongwith the copy each of the Form TR-6 for the month covered in the quarter.

    The assessment shall be completed on the basis of the particulars furnished in the quarterly return ST-3 and ST-3A, wherever submitted. The triplicate copy of the quarterly return ST-3 and ST-3A, wherever submitted. The triplicate copy of the quarterly return so assessed shall be sent to the assessee. In cases where the Service Tax assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the deficiency alongwith the amount of interest determined thereon within 10 days of the receipt of the copy of the quarterly return from the Central Excise Officer. The assessee may also apply for refund whenever he has paid service tax more than the tax assessed in accordance with the provisions of Section 11B of the Central Excises and Salt Act, 1944.

    7. APPELLATE MECHANISM

    Appellate mechanism relating to central excise has been made applicable for the purpose of service tax also with necessary modifications.
    Administrative Machinery for Collection of Service Tax

    1. The Collector of Central Excise will constitute a cell division in the head quarters office of the Collectorate to deal with all matters relating to Service Tax.

    2. The cell / division shall be headed by an Assistant Collector of Central Excise and shall be under the direct supervisory control of the Collector.

    3. (a) Application, for registration in Form ST-1 received from the assessee shall be acknowledged by an officer of the rank of Superintendent of Central Excise.

    (b) Certificate of registration to be issued in Form ST-2 will be issued under the name and signature of the Assistant Collector.

    (c) Quarterly return will be assessed by the Superintendent.
    (d) For the purpose of provisional assessment whenever a request is received, the Assistant Collector will make an order for provisional assessment for the tax.
    (e) The powers of assessment under Sections 72, 73, 74 of Chapter V of the Finance Act dealing with best judgment assessment, value of taxable service, escaping assessment, rectification of mistakes will be exercised by the Assistant Collector. However, whenever period of 5 years or more is involved under Section 73 of the Finance Act, 1994 (32 of 1994), Collector will be required to exercise the powers.

    There will be no visit by the Central Excise Officers to the premises of the assessees of service tax for carrying out any routine checks. Assistant Collectors will be required to accord permission for visit of any officer lower in rank. The search powers will be exercised by the Assistant Collectors with the approval of Collectors.

    The Collectors are requested to provide feedback so that whatever difficulties are faced in the day-to-day functioning can be removed either by legislative changes or by the administrative mechanism. They should also ensure that to begin with no harassment is faced by any assessee and they should be available to the assessee for removing their doubts.


    ANNEXURE


    No. Co-ordll3 (6)/94-95/Service-Tax/1473

    OFFICE OF THE PRINCIPAL CHIEF CONTROLLER OF ACCOUNTS
    CENTRAL BOARD OF EXCISE & CUSTOMS
    A.G.C.R.BUILDING, (1ST FLOOR)
    NEW DELHI-110 002

    Dated: 9 June, 1994
    To
    Shri Arvind Singh,
    Deputy Secretary (Cx. 4),
    Ministry of Finance,
    Department of Revenue,
    New Delhi.


    Sub: Finance Bill 1994 - Chapter V-Imposition of Service Tax-Regarding

    Ref : Ministry's O.M. No. 137/1/94-CX-4 dated 15-04-1994

    Sir,

    With reference to the above, I am directed to inform that it has been decided in consultation with the Controller General of Accounts that the existing banks authorised to collect CBEC dues in each collectorate will undertake the collection work of Service Tax also for the present. After determining the Volume of work involved and the actual collection figures, the issue will be considered afresh as to whether or not to reallot banks for this purpose.


    Yours faithfully,
    Sd/-
    (M. Sridharan)
    Deputy Controller
    of Accounts (Coord.)



    ANNEXURE


    Major Head 0044-Service Tax

    TR6/OAR7 Challan no……..
    (Treasury Rule 92/Receipt & Payment Rules)

    Challan for amount paid into the …………………….Appointing Collectorate

    ………………… (Code No.)……………….. (Code No.)
    Name of the Bank/Branch with code Division ……….(Code No.)
    No…………………………………
    Name of the Focal Point Bank Range…………. (Code No.)
    ……………………. ……….(Code No.)
    Name and address of the assessee……………………………………………………
    (Code No ……………………..) By whom tendered ……………………………….

    Full Particulars of Head of Accounts Accounting By Cash By Cheque Counter Signature
    the remittance and Major Head Code No Rs. Ps./Draft/ of the
    and of authority. (Indicate against Pay Order Departmental
    the appropriate etc. Officer (where
    . Minor Head) Rs. Ps. required)

    0044-Service Tax
    101-Tax on
    .Telephone Billing
    102-Tax on General
    Insurance Premia
    .103-Tax on Stock

    Brokerage

    . Commission.

    . TOTAL

    (in Words) Rupees ……………………………………………………………..


    Date
    Signature of the tenderer


    (To be filled by the Bank)

    Received payment (in words) Space for Focal Bank Stamp
    Indicating the date, amount
    Rupees…………… credited to Government Account.

    Bank's Receipt Stamp: Signature of the
    Authorised Officer of
    the Bank
    Name of the Bank ………………………

    (Please see reverse for instruction)
    Head of Account

    Major Head: 0044 Service Tax
    Minor Heads: 101 Tax on Telephone Bulling (1)
    102 Tax on General Insurance Premia (1)
    103 Tax on Stock Brokerage Commission (1)

    Notes: (1) The minor heads will be divided into the following sub-heads:

    (a) Tax Collections
    (b) Other Receipts
    (c) Deduct Refunds

    The sub-head (b) viz., 'Other Receipts' will record
    interest, penalty leviable on delayed payments of
    Service Tax.
    Last edited by BARE ACT; 26-10-2010 at 10:50 AM.

  2. #2
    BARE ACT
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    Thumbs up Service Tax - Circulars - Year 1994 - SERVICE TAX CIRCULAR NO.- 02/2/94 DATED - 08.07.1994 - CREATION OF A CELL/DIVISION FOR SERVICE TAX

    Service Tax


    Circular/Instructions/Trade Notices

    This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007


    CREATION OF A CELL/DIVISION FOR SERVICE TAX OUTSIDE THE HEAD QUARTERS OF COLLECTERATES - REG.

    SERVICE TAX CIRCULAR NO. 02/2/94 DATED - 08.07.1994

    The Board has issued instructions vide Service Tax Circular No. 1/1/94 dated 29.06.94 that a Cell/Division be created in the Headquarters office for the matters relating to Service Tax.

    It has been represented by Collector of Central Excise, Chandigarh that difficulties are being faced as the stock exchange is located at Ludhiana whereas the Headquarters office is at Chandigarh. For the purpose of administrative convenience matters relating to service tax on Stock Brokers should be dealt by Range-I at Ludhiana Division. He has suggested that Range-I should be under the overall supervision of Deputy Collector who is also based at Ludhiana.

    The matter has been examined. Instructions relating to creation of a Cell/Division in the Headquarters office have been issued with the intention that to begin with Service Tax assessees interact with senior officers of the Department so that necessary guidance is available to them. However, in cases where the stock exchange is not located in the station of Collectorate Headquarters, it will be desirable that a cell is created in the Deputy Collector's office premises or Assistant Collector's office premises (where there is no post of Deputy Collector) and suitable staff may be made available to him. The proposal for designating a range for dealing with Service Tax is not acceptable to the Board.



  3. #3
    BARE ACT
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    Thumbs up Service Tax - Circulars - Year 1994 - SERVICE TAX CIRCULAR NO.- 03/3/94 DATED-28.07.94 - GENERAL INSURANCE BUSINESS KERALA STATE INSURANCE DEPARTMENT

    Service Tax


    Circular/Instructions/Trade Notices

    SERVICE TAX CIRCULAR NO.- 03/3/94 DATED-28.07.94


    GENERAL INSURANCE BUSINESS
    KERALA STATE INSURANCE DEPARTMENT (KSID)

    LIABLE FOR REGISTRATION CLARIFICATION

    I am directed to enclose herewith a copy of collector of Central Excise & Customs, Cochin's letter No. CollectorlMlSC/l/94/ST, dated 20-07-1994 on the above subject.

    2. It has been stated that in the State of Kerala, apart from the major nationalised Insurance Companies, general Insurance business is also being undertaken by the Kerala State Insurance Department (KSID). The said Department which is headed by Director, KSID, a State Government official, has its head Office at Trivandrum and District level Officers in 10 districts of Kerala. The said Department, which is functioning under the supervision and control of the State Finance Ministry, is registered under Insurance Act, 1938 with the Controller of Insurance, New Delhi and is in possession of a Registration Certificate No. 539, dated 31-07-1970.

    3. In terms of Notification No. 2/94-ST, dated 28-06-1994, any person who carries a general insurance business and possesses a certificate of registration under Section

    3 of the Insurance Act, 1938, is required to be registered as an assessee of the Department for the purpose of collection of Service Tax.

    4. You are, therefore, requested to intimate whether any such agencies are undertaking general insurance business under your jurisdiction, If so, all such agencies as required to be registered as an assessee of the Department for the purpose of collection of Service Tax.




  4. #4
    BARE ACT
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    Thumbs up Service Tax - Circulars -Year 1994- SERVICE TAX CIRCULAR NO.- 04/4/94 DATED-06.09.1994 -Service tax on broker-issues raised by commissioner regarding

    Service Tax


    Circular/Instructions/Trade Notices

    This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007


    SERVICE TAX CIRCULAR NO.- 04/4/94 DATED-06.09.1994

    Service tax on broker-issues raised by commissioner regarding

    Various Collectorates have expressed their doubts on certain points relating to Service Tax and sought clarification from the Board. These points are summarized as under:

    CCE, COIMBATORE
    Whether there will be visits to the premises of the stock brokers by the Internal audit / C&AG for conducting Audit for their account.

    CCE, CALCUTTA-I
    What should be the date which commission/brokerage gets charged at the time of entering into the contract; or the time of raising bills?

    CCE, KANPUR
    CCE, Kanpur has raised the issue of service tax on disputed transaction. This happens when clients may withdraw from the transactions and may refuse to pay the payment for the shares purchased by the stockbrokers.
    This is linked with the basic concept as at what stage service tax has to be collected. You are requested to furnish your comments/view on the above points to the Board urgently.


  5. #5
    BARE ACT
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    Thumbs up Service Tax -Circulars -Year 1994- SERVICE TAX CIRCULAR NO.-05/5/94 DATED-11.10.1994 -Telephone Services Reg.: Registration,Payment of Tax and Filing

    Service Tax


    Circular/Instructions/Trade Notices

    This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007


    SERVICE TAX CIRCULAR NO.- 05/5/94 DATED-11.10.1994

    Telephone Services Reg.: Registration, Payment of Tax and Filing of Returns Etc.

    Attention is drawn to Service Tax Circular No. 1/1/94, dated the 29th June, 1994. In terms of Para 5(a) of the circular a procedure has been prescribed for collection of service tax relating to telephone services. Representations have been received from the Department of Telecommunications (DOT) and MTNL about the difficulties in centralizing the collection and assessment formalities taking these factors into consideration, a revise procedure is being prescribed for the collection of Service Tax in relating to Telephone Services in respect of DOT and MTNL.


    I. Department of Telecommunications (DOT)
    (i) DOT has a network of 250 Secondary Switching Areas (SSAs). These SSAs are under the jurisdiction of 18 Telecom Circles. A list of the SSAs and the Telecom Circles is enclosed.

    (ii) These Secondary Switching Areas (SSAs) will be individually registered with the Collector of Central Excise in whose jurisdiction they are located.

    (iii) Efforts have been made to identify all the Secondary Switching Areas (SSAs) which will be under the jurisdiction of a particular Collectorate. However, in case of any incorrect identification, Collector of Central Excise may rectify them at their own level by registering the SSAs in their jurisdiction.

    (iv) These Secondary Switching Areas (SSAs) will submit the prescribed quarterly return to jurisdictional Collector of Central Excise for the purpose of assessments of Service Tax. In addition, the SSAs will also intimate by fax/telex/telegram, the jurisdiction Collector of Central Excise, the total amount of service tax collected during a month, by the 5th of the following month. Service Tax collected during the month will be booked/credited by the SSAs under the head "0044-Service Tax-Service Tax on Telephone Billing" by the 15th of the month following the calendar month. Penal interest and penalty payable, if any, on delayed payment of tax by the SSAs will be credited and classified under the sub-head "Other receipts" of the minor head "Service Tax on Telephone Billing".

    (v) There will not be any payment by TR-6 Challan. It will be only by booking/crediting under the head mentioned above.

    (vi) Order No. 1/1/94 and 2/2/94 issued under Rule 3 have now been rescinded and a new order No. 3/3/94 specifying the jurisdiction of all Collectors of Central Excise has been issued.

    (vii) The cell/division created in the headquarters of the collectorate will deal with matters relating to Service Tax on telephones;

    (viii) Collector of Central Excise, Bombay-I and Collector of Central Excise, Calcutta-I will be responsible for collection of Service Tax in Bombay and Calcutta as is being done in respect of other services.

    II. Mahanagar Telephone Nigam Ltd. (MTNL)

    (i) The Chief General Manager, MTNL, Delhi will register with Collector of Central Excise, Delhi.

    (ii) The Chief General manager, MTNL, Bombay will register with Collector of Central Excise, Bombay-I.

    (iii) The quarterly return will be filled by the Chief General Manager, Delhi and Bombay with Collectorate registered for the purpose of assessment of Service Tax.

    (iv) The payment of Service Tax by MTNL will be made under TR-6 Challan in the nominated Nationalised bank in Delhi and Bombay. The payment will be made by 15th of the month following the calendar month as required in the Act.
    The Chief General Manager, MTNL, Delhi and Bombay will also intimate by fax/telex/telegram to the local Collector, the total amount of Service Tax collected during the month by 5th of the following month for the purpose of information.




  6. #6
    BARE ACT
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    Thumbs up Service Tax - Circulars - Year 1994 - Trade Notice No. 03/94-Service Tax, date 19-10-1994 of the Indore Collectorate - Regarding brokerage

    Service Tax

    Circular/Instructions/Trade Notices


    Service Tax — Regarding brokerage


    Trade Notice No.- 03/94-Service Tax, dated 19-10-1994 of the Indore Collectorate

    Attention of the Trade is invited that certain doubts have been expressed by the trade and the field formations, requiring clarification from the Board. After considering the reports of the Collectorates, following clarifications are being issued :-

    1.
    It has been represented by Collector of Central Excise, Kanpur that a Stock Broker registered with Kanpur Stock Exchange and is having his office branch outside the jurisdiction of Collectorate of Central Excise, Kanpur. Whether the Stock Broker should apply for registration in Kanpur Collectorate for his office outside the jurisdiction of Collectorate of Central Excise, Kanpur or with the Collectorate where his branch office is located.

    Decision : A Broker who is registered with Kanpur Stock Exchange has to apply for registration with Collectorate of Central Excise, Kanpur. All the offices of this broker irrespective of location will be registered with Collectorate of Central Excise, Kanpur.
    2.
    Wheter sub-brokers are covered by Service Tax?

    Decision : At present sub-brokers are not covered.
    3.
    Collector of Central Excise, Bolpur has raised the point that Sikkim Stock Exchange has not yet been recognised and whether Service Tax can be collected for the transaction in Sikkim Stock Exchange.

    Decision : Service Tax is required to be collected from Stock Brokers. Stock-Broker has been defined in the Act itself i.e. stock broker means a stock broker who has either made an application for registration or is registered as a stock-broker in accordance with the rules and regulation made under the Securities & Exchange Board of India Act, 1992. Hence, all stock-brokers in the jurisdiction of Collectorate of Central Excise, Bolpur will be governed by service tax scheme.
    4.
    Whether the amount of Service Tax charged/collected is required to be shown separately in the Contract Note/Bill?

    Decision : It is desirable for the reasons for transparency that Service Tax charged/collected is shown separately in the Contract Note/Bills.
    5.
    Collector of Central Excise, Calcutta-I has raised the point that service brokers are engaged as underwriters. These Service Brokers are receiving commission for the Company which floats its securities into the market. Whether Service Tax is required to be levied on this commission?

    Decision : Taxable service means any service provided to an investor, by a stock-broker in connection with the sale or purchase of securities listed on a recognised stock exchange. The commission charged by stock-broker as underwriters is for floating securities. Hence, it is not covered.



  7. #7
    BARE ACT
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    Thumbs up Service Tax - Circulars - Year 1994 - Trade Notice No.- 63/94, dated 9-11-1994 - Collection of Service Tax on Telephones - Regarding

    Service Tax


    Circular/Instructions/Trade Notices

    Service Tax — Collection of Service Tax on Telephones — Regarding

    Trade Notice No.- 63/94, dated 9-11-1994 of the Jamshedpur Collectorate

    It is brought to the notice of Trade and all concerned that Service Tax has been levied with effect from 1st July, 1994 on three services, namely -

    (1) Service provided by the Telegraph authorities to the subscribers in relation to telephone connections.

    (2) Service provided by the insurer to the policy holder in relation to General Insurance business.

    (3) Service provided by a stock broker.

    2. Provisions for registration, payment of Service Tax, maintenance of records, assessment, quarterly return and appellate mechanism etc. have been made in the Service Tax Rules, 1994 vide Notification No. 2/94-Service Tax, dated 28-6-1994 and this has already been brought to the notice of the Trade through this Collectorate Trade Notice No. 46/94 dated 26-7-1994.

    3. By Notification No. 2/94-Service Tax, dated 28-6-1994, Director General of Posts and Telegraphs and the Chairman-cum-Managing Director of Mahanagar Telephone Nigam Ltd., Delhi were designated as assessees and made responsible for payment of Service Tax on telephone. However, considering the difficulties expressed by the Department of Telecommunication (DOT) and Mahanagar Telephone Nigam Ltd. (MTNL) due to the centralisation of collection and assessment formalities, a revised procedure has been prescribed for collection of Service Tax relating to Telephone Services in respect of DOT and MTNL by the Central Board of Excise & Customs, New Delhi.

    4. Accordingly to the revised procedure the Service Tax on Telephone will now be collected from all the Secondary Switching Areas (SSAS) belonging to the Department of Telecommunications (DOT). Four Secondary Switching Areas, namely Ranchi, Dhanbad, Hazaribagh and Jamshedpur of Bihar Telecom Circle falling within the jurisdiction of Collector of Central Excise, Jamshedpur, will have to be individually registered with the Collector of Central Excise, Jamshedpur at Jamshedpur.

    REGISTRATION

    5. All the SSAS are required to apply for registration in form ST-1 (copy enclosed) to the Asstt. Collector (Technical), Central Excise Collectorate, 143, New Baradwari, Jamshedpur-1. An acknowledgement of application form ST-1 may be obtained from Supdt. (Tech.) on the duplicate of form ST-1. The application addressed to Asstt. Collector (Tech.) may be handed over to Supdt. (Tech.), 143, New Baradwari, Jamshedpur-1. The Registration Certificate will be issued by the Asstt. Collector (Tech.) in format ST-2 within 7 days from the date of receipt of application for registration. If the registration certificate is not granted within the said period the registration applied for shall be deemed to have been granted.

    6. All the SSAS will submit the prescribed quarterly return to the Collector of Central Excise, Jamshedpur for the purpose of assessment of Service Tax. In addition, the SSAS will also intimate by fax/telex/telegram, the total amount of Service Tax collected during a month, by the 5th of the following month to the Collector, Central Excise, Jamshedpur. Service Tax collected during the month will be booked/credited by the SSAS under the head "0044-Service Tax - Service Tax on Telephone Billing" by the 15th of the month following the calender month Penal interest and penalty payable, if any, on delayed payment of tax by the SSAS will be credited and classified under sub-head "Other Receipts" of the minor head "Service Tax on Telephone Billing". There will not be any payment by TR-6 Challan. It will be only by booking/crediting under the head mentioned above.

    7. All Trade Association/Chambers of Commerce/Members of RAC in the Central Excise Collectorate, Jamshedpur are requested to bring the contents of this trade notice to the notice of their constituent members and other concerned.

    8. Telephone Authorities are requested to take action accordingly.




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