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    <description>The RBI Revised Memorandum of Instructions for collection, reporting, accounting and payment of refunds by public sector bank branches applies mutatis mutandis to service tax receipts credited to Head of Account 0044-Service Tax. Assessees must deposit service tax using the prescribed Form TR 6 challan in quadruplicate by the monthly deadline, and banks nominated under the CBEC collection scheme shall accept and process these deposits under CBEC accounting and reporting procedures.</description>
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