https://www.taxtmi.com/circulars?id=2724 Consolidates procedural service tax rules: registration (including centralized registration and PAN based Service Tax Code), payment and mandatory e payment procedures, invoice and consignment note requirements, classification under section 65/65A, half yearly return filing with e filing, self and provisional assessment, CENVAT Credit clarifications (GTA credit inadmissible to consignor/consignee to discharge liability by fiction; consignee may claim input service credit; outward transport credit limited to "place of removal"; mobile phone service credit admissible under the 2004 Rules), interest on delayed payments, scrutiny and audit obligations, adjudication, revision and appeals mechanisms. en-us Tue, 19 Jun 2007 00:00:00 +0530 Thu, 05 Jan 2012 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2724 Consolidates procedural service tax rules: registration (including centralized registration and PAN based Service Tax Code), payment and mandatory e payment procedures, invoice and consignment note requirements, classification under section 65/65A, half yearly return filing with e filing, self and provisional assessment, CENVAT Credit clarifications (GTA credit inadmissible to consignor/consignee to discharge liability by fiction; consignee may claim input service credit; outward transport credit limited to "place of removal"; mobile phone service credit admissible under the 2004 Rules), interest on delayed payments, scrutiny and audit obligations, adjudication, revision and appeals mechanisms. Circulars Service Tax Tue, 19 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2724