Service tax on advertising, courier and pager services requires registration, valuation, deposit, returns and specified penalties. Service tax at five percent was extended from 1 November 1996 to pagers, advertising agencies and courier agencies; responsible persons must register for each premises, collect tax, deposit it monthly using prescribed challans (with provisional assessment possible), maintain records, and file quarterly returns with supporting documents. The notice prescribes valuation rules for various taxable services, details interest on delayed payment, civil penalties for failure to collect or remit, penalties for suppression or misstatement, criminal sanctions for willful evasion or false statements, and appeal routes to Commissioner (Appeals) and the Appellate Tribunal.
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Provisions expressly mentioned in the judgment/order text.
Service tax on advertising, courier and pager services requires registration, valuation, deposit, returns and specified penalties.
Service tax at five percent was extended from 1 November 1996 to pagers, advertising agencies and courier agencies; responsible persons must register for each premises, collect tax, deposit it monthly using prescribed challans (with provisional assessment possible), maintain records, and file quarterly returns with supporting documents. The notice prescribes valuation rules for various taxable services, details interest on delayed payment, civil penalties for failure to collect or remit, penalties for suppression or misstatement, criminal sanctions for willful evasion or false statements, and appeal routes to Commissioner (Appeals) and the Appellate Tribunal.
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