Service tax on telephone services: decentralised SSA registration and prescribed booking and reporting obligations enforce collection procedures. A revised procedure decentralises collection of Service Tax on telephone services to Secondary Switching Areas (SSAs), which must register individually using form ST-1 and receive form ST-2 registration certificates; SSAs must submit quarterly returns, intimate monthly collections to the Collector by the fifth of the following month, and book collected tax under the accounting head '0044-Service Tax - Service Tax on Telephone Billing' by the fifteenth, with penal interest and penalties credited to the minor-head for other receipts and no TR-6 challan used.
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Service tax on telephone services: decentralised SSA registration and prescribed booking and reporting obligations enforce collection procedures.
A revised procedure decentralises collection of Service Tax on telephone services to Secondary Switching Areas (SSAs), which must register individually using form ST-1 and receive form ST-2 registration certificates; SSAs must submit quarterly returns, intimate monthly collections to the Collector by the fifth of the following month, and book collected tax under the accounting head "0044-Service Tax - Service Tax on Telephone Billing" by the fifteenth, with penal interest and penalties credited to the minor-head for other receipts and no TR-6 challan used.
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