Service tax reporting requirement mandates monthly notice of deposits to the tax administration by the fifteenth of next month. Assessees must submit monthly revenue collection reports identifying service tax amounts deposited to the Government account under major head 0014 ST, to the Director General of Service Tax and to their jurisdictional Service Tax Officer (Divisional Service Tax Cell or Superintendent), on or before the 15th of the succeeding month for the period to which the deposit relates.
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Provisions expressly mentioned in the judgment/order text.
Service tax reporting requirement mandates monthly notice of deposits to the tax administration by the fifteenth of next month.
Assessees must submit monthly revenue collection reports identifying service tax amounts deposited to the Government account under major head 0014 ST, to the Director General of Service Tax and to their jurisdictional Service Tax Officer (Divisional Service Tax Cell or Superintendent), on or before the 15th of the succeeding month for the period to which the deposit relates.
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