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<h1>Service Tax Rules, 1994: Revised Procedures for Telecom Registration and Reporting in Bihar; Penalties for Late Payments.</h1> Service Tax has been imposed from July 1, 1994, on services including telephone connections, general insurance, and stock brokerage. The Service Tax Rules, 1994, outline procedures for registration, payment, and assessment. Initially, the Director General of Posts and Telegraphs and the Chairman of Mahanagar Telephone Nigam Ltd. were responsible for tax collection, but due to logistical issues, a revised procedure requires individual registration of Secondary Switching Areas (SSAs) in Bihar Telecom Circle with the Central Excise Collectorate in Jamshedpur. SSAs must submit quarterly returns and report monthly collections, with penalties for late payments. Trade associations are urged to inform their members.