https://www.taxtmi.com/circulars?id=175 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. en-us Wed, 09 Nov 1994 00:00:00 +0530 Thu, 12 Jan 2012 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=175 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. Circulars Service Tax Wed, 09 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=175