Service tax on telephone services: decentralised SSA registration and prescribed booking and reporting obligations enforce collection procedures.
A revised procedure decentralises collection of Service Tax on telephone services to Secondary Switching Areas (SSAs), which must register individually using form ST-1 and receive form ST-2 registration certificates; SSAs must submit quarterly returns, intimate monthly collections to the Collector by the fifth of the following month, and book collected tax under the accounting head "0044-Service Tax - Service Tax on Telephone Billing" by the fifteenth, with penal interest and penalties credited to the minor-head for other receipts and no TR-6 challan used.

Service tax on stock-brokerage requires registration at the broker's main exchange; sub-brokers excluded, underwriting commissions exempt.
Service tax liability is tied to the stock-broker's registration with the exchange: a broker must register for service tax with the Collectorate corresponding to the exchange where the broker is registered and all offices of that broker are governed by that Collectorate; sub-brokers are not covered; brokers meeting the statutory definition are taxable even if an exchange lacks recognition; display of service tax separately on contract notes is recommended; underwriting commissions are not taxable as brokerage services.

Service tax collection procedures revised: registration, monthly reporting and specified booking or TR-6 payment mechanisms for telephone services.
Each DOT Secondary Switching Area (SSA) must register with the jurisdictional Collector of Central Excise, submit quarterly returns to that Collectorate, and intimate monthly collections by the fifth of the following month. DOT SSAs must book service tax receipts under the ledger head "0044-Service Tax-Service Tax on Telephone Billing" and credit them by the fifteenth of the following month; penal interest and penalties are to be classified under Other Receipts. MTNL Delhi and Bombay must register with their respective Collectorates, file quarterly returns, and pay service tax by TR-6 challan at nominated nationalized banks by the statutory due date.

Service tax timing on brokerage: clarifies when tax liability arises and how disputed transactions are treated for collection.
Questions concern the incidence and administration of service tax for stock-broking: audit access by Internal Audit/C&AG to brokers' premises; whether brokerage/commission is taxable at contract formation or on billing; and whether disputed transactions where clients withdraw or refuse payment give rise to tax liability at contract stage or only on receipt.

General insurance registration requires service-tax compliance when agencies hold statutory insurance certificates under the applicable notification.
Under Notification No. 2/94-ST, every person carrying on general insurance business and possessing a certificate of registration under the Insurance Act, 1938, is required to register as an assessee for collection of service tax. Agencies undertaking such business within the relevant jurisdiction are accordingly to be identified and registered for service-tax purposes.

Service tax administrative cells can be created at deputy or assistant collector premises to improve local supervision and guidance.
Where the principal taxable activity is located outside the collectorate headquarters station, a Cell/Division for Service Tax may be established in the Deputy Collector's premises or, if no Deputy Collector exists, in the Assistant Collector's office with suitable staff; the proposal to designate a range to deal with Service Tax is not acceptable and local cells remain subject to headquarters supervision.

Jurisdiction assignment: Collector of Central Excise Bombay I given jurisdiction over Bombay I, II and III under service tax rules.
The Central Board of Excise and Customs, under Rule 3 of the Service Tax Rules, 1994, amends its earlier order to substitute the table entry for S.No. 2 so that the Collector of Central Excise, Bombay I is assigned the jurisdiction of Bombay I, Bombay II and Bombay III as defined in sub rule (ii) of Rule 2 of the Central Excise Rules, 1944.

Service Tax jurisdiction appointments assign designated Central Excise Collectors responsibility for assessment and collection under Service Tax Rules.
Designated Collectors of Central Excise are appointed for assessment and collection of service tax under the Service Tax Rules, 1994, with specific territorial jurisdictions and classes of assessees assigned by schedule; jurisdiction for other assessees is as defined in sub rule (ii) of Rule 2 of the Central Excise Rules, 1944, and the definitions of Collector (Appeals) and Principal Collector in specified sub rules of Rule 2 are declared applicable to service tax matters.

Service tax on specified services requires centralized registration, quarterly returns and provisional assessment procedures.
Chapter V of the Finance Act, 1994 imposes service tax on three specified services and, through Service Tax Rules, 1994, establishes centralized registration (Form ST-1/ST-2), quarterly returns (Form ST-3/ST-3A), bank collection via TR-6 challans to Major Head 0044, and a Rule 6 provisional assessment mechanism allowing assessment on deposited amounts with Central Excise Rules applicable; appellate procedures and Collectorate administrative cells are prescribed for implementation.