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

Service tax collection procedures revised: registration, monthly reporting and specified booking or TR-6 payment mechanisms for telephone services.

Each DOT Secondary Switching Area (SSA) must register with the jurisdictional Collector of Central Excise, submit quarterly returns to that Collectorate, and intimate monthly collections by the fifth of the following month. DOT SSAs must book service tax receipts under the ledger head '0044-Service Tax-Service Tax on Telephone Billing' and credit them by the fifteenth of the following month; penal interest and penalties are to be classified under Other Receipts. MTNL Delhi and Bombay must register with their respective Collectorates, file quarterly returns, and pay service tax by TR-6 challan at nominated nationalized banks by the statutory due date.