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    <title>Actual date of crediting of Service Tax to the Book account of the Central Government to be taken for calculation of interest and penalty</title>
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    <description>For telecommunication service tax paid by book transfer, the operative date of crediting for calculating interest and penalty is the first date on which a book transfer is made in the cash section of the Secondary Switching Area. Revised proformas ST 3 and ST 3A under Rule 7 are prescribed and must be used by Secondary Switching Areas filing returns.</description>
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      <description>For telecommunication service tax paid by book transfer, the operative date of crediting for calculating interest and penalty is the first date on which a book transfer is made in the cash section of the Secondary Switching Area. Revised proformas ST 3 and ST 3A under Rule 7 are prescribed and must be used by Secondary Switching Areas filing returns.</description>
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