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Issuance of summons in service tax matters - Regarding
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Summons in service tax matters should be exceptional, authorized and accompanied by written reasons and safeguards.
Issuance of summons in service tax matters is limited: routine information requests should be by telephone or letter; summons only when those means fail, revenue is jeopardized, or personal presence is essential. Prior written permission of an officer not below Deputy Commissioner is required with reasons recorded; if impracticable, oral permission must be reduced to writing promptly. The issuing officer must report proceedings and the authorizing officer must ensure no harassment occurred. Non-compliance will be viewed seriously.
Mandatory e-Payment of Service tax by large taxpayers : Proposed interim Accounting arrangement for e-Payment collection- reg.
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Mandatory electronic payment of service tax - designated bank approved to collect e-payments for all service tax commissionerates.
Mandatory electronic payment of service tax by large taxpayers is implemented with an interim accounting arrangement: a designated bank has been approved to collect indirect taxes electronically and is authorized to accept e-payments for all Service Tax Commissionerates, creating a centralized e-payment collection channel and corresponding interim accounting procedures; trade associations are asked to publicize the facility to their members.
Applicability of service tax on international in-bound roamers under telephone service – reg.
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Service tax on international in-bound roaming treated as taxable telephone service, liable for payment by domestic providers.
Domestic telecom operators provide a telephone connection service to international in bound roamers by assigning a temporary internal identification number and enabling making or receiving of calls; this service is consumed in India, not an export, and amounts received through the home network for such roaming are subject to service tax, with collection applicable from 15.1.2007 onward.

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Acts Income Tax