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<h1>Revised Procedures for Service Tax Collection on Telecom Services by DOT and MTNL: Registration, Returns, and Compliance.</h1> The circular outlines revised procedures for the collection and assessment of service tax on telephone services provided by the Department of Telecommunications (DOT) and Mahanagar Telephone Nigam Ltd. (MTNL). DOT's Secondary Switching Areas (SSAs) are required to register with the jurisdictional Collector of Central Excise, submit quarterly returns, and report monthly service tax collections. MTNL's Chief General Managers in Delhi and Bombay must register with the respective Collectors of Central Excise, file quarterly returns, and make tax payments using TR-6 Challan. These procedures aim to streamline tax collection and ensure compliance with service tax regulations.