Service tax collection on telephone services: collect on bills received; treat SSA book-transfer date as date of credit. Tax on telephone services is to be levied on the value of telephone bills received during the month, with the Department not insisting on reconciliation between service tax billed and service tax collected and relying on Telecom Department financial controls; the date of crediting for payment, interest and penalty purposes is the first book-transfer date in the cash section of the Secondary Switching Area, and a journal-slip document similar to Rule 7 entries is to be prescribed for use with ST-3 and TR-6 payments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax collection on telephone services: collect on bills received; treat SSA book-transfer date as date of credit.
Tax on telephone services is to be levied on the value of telephone bills received during the month, with the Department not insisting on reconciliation between service tax billed and service tax collected and relying on Telecom Department financial controls; the date of crediting for payment, interest and penalty purposes is the first book-transfer date in the cash section of the Secondary Switching Area, and a journal-slip document similar to Rule 7 entries is to be prescribed for use with ST-3 and TR-6 payments.
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