Actual date of crediting of Service Tax to the Book account of the Central Government to be taken for calculation of interest and penalty

Crediting date for service tax governs interest and penalty; first book transfer in SSA cash section determines liability.

For telecommunication service tax paid by book transfer, the operative date of crediting for calculating interest and penalty is the first date on which a book transfer is made in the cash section of the Secondary Switching Area. Revised proformas ST 3 and ST 3A under Rule 7 are prescribed and must be used by Secondary Switching Areas filing returns.