https://www.taxtmi.com/circulars?id=652 Service tax applies to services provided by Consulting Engineers and Manpower Recruitment Agencies, with the service-provider who bills being responsible for collection and registration. Collections must be deposited by the prescribed deadline using TR-6; provisional assessment may be sought where exact collections cannot be determined. Quarterly returns in Form ST-3 (and ST-3A where relevant) are required, invoices must show service tax separately, and interest and penalties apply for delayed payment, non-collection, inaccurate valuation or non-filing, with the Central Excise appellate framework applicable. en-us Fri, 04 Jul 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=652 Service tax applies to services provided by Consulting Engineers and Manpower Recruitment Agencies, with the service-provider who bills being responsible for collection and registration. Collections must be deposited by the prescribed deadline using TR-6; provisional assessment may be sought where exact collections cannot be determined. Quarterly returns in Form ST-3 (and ST-3A where relevant) are required, invoices must show service tax separately, and interest and penalties apply for delayed payment, non-collection, inaccurate valuation or non-filing, with the Central Excise appellate framework applicable. Circulars Service Tax Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=652