https://www.taxtmi.com/circulars?id=40 Tax on telephone services is to be levied on the value of telephone bills received during the month, with the Department not insisting on reconciliation between service tax billed and service tax collected and relying on Telecom Department financial controls; the date of crediting for payment, interest and penalty purposes is the first book-transfer date in the cash section of the Secondary Switching Area, and a journal-slip document similar to Rule 7 entries is to be prescribed for use with ST-3 and TR-6 payments. en-us Tue, 15 Oct 1996 00:00:00 +0530 Thu, 12 Jan 2012 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=40 Tax on telephone services is to be levied on the value of telephone bills received during the month, with the Department not insisting on reconciliation between service tax billed and service tax collected and relying on Telecom Department financial controls; the date of crediting for payment, interest and penalty purposes is the first book-transfer date in the cash section of the Secondary Switching Area, and a journal-slip document similar to Rule 7 entries is to be prescribed for use with ST-3 and TR-6 payments. Circulars Service Tax Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=40