TaxTMI 
TaxTMI 
SERVICE TAX—CLARIFICATION
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....ice Tax has been imposed for the first time and it is necessary that detailed instructions are available to the Filed Officers for collection and assessment of the service tax. A general scheme for the purpose of implementation, covering aspects of registration, maintenance of records, assessment, quarterly return and appellate mechanism has been covered by the rules. A special provision has been made in Rule 6 for provisional assessment of the service tax. Under Rule 3 of the Service Tax Rules, 1994 the Board has appointed vide Order No. I /94-(Service Tax Rules), Central Excise Officer having the jurisdiction for the purpose of assessment and collection of service tax. 5. The salient features of the entire scheme is as follows: 2. TELEPHONE SERVICE There are two assessees as far as service relating to telephone connections is concerned. These two assessees are: (a) The Director General of Post and Telegraph. (b) The Chairman-cum-Managing Director of Mahanagar Telephone Nigam Ltd., Delhi. Both these assessees will be within the jurisdiction of Collector of Central Excise, Delhi. Service tax will be collected from them on a monthly basis. In other words, the....
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....llotted to the assessee in the following manner: Telephone : Telephone/Delhi/l -DG (P&T) Telephone/Delhi/2-MTNL Insurance : Insurance/Bombay/l -GIC Insurance/Bombay/2-NIAC Insurance/Calcutta/l -NIC Insurance/Dethi/1 - OIC Insurance/Madras/1 -UIC Stock Brokers : SB/Name of Collectorate The registration certificate will have to be granted in Form ST-2 appended to the rules, within 7 days from the date of receipt of application for registration. If the registration certificate is not granted within the said period the registration applied for shall be deemed to have been granted. 6. PAYMENT OF SERVICE TAX Rule 6 of the Service Tax Rules, 1994, deals with the payment of Service Tax. A letter has been received from the Office of the Principal Chief Controller of Accounts that the existing banks authorised to collect central excise duties in each of the Collectorates will also undertake the collection work of service tax for the present. (A copy of their letter is enclosed) A copy of TR-6 Form is enclosed for the purpose of deposit of service tax. The service tax will be deposited under Head 0044. The concept or provisional assessment has been built....
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.... for registration in Form ST-1 received from the assessee shall be acknowledged by an officer of the rank of Superintendent of Central Excise. (b) Certificate of registration to be issued in Form ST-2 will be issued under the name and signature of the Assistant Collector. (c) Quarterly return will be assessed by the Superintendent. (d) For the purpose of provisional assessment whenever a request is received, the Assistant Collector will make an order for provisional assessment for the tax. (e) The powers of assessment under Sections 72, 73, 74 of Chapter V of the Finance Act dealing with best judgment assessment, value of taxable service, escaping assessment, rectification of mistakes will be exercised by the Assistant Collector. However, whenever period of 5 years or more is involved under Section 73 of the Finance Act, 1994 (32 of 1994), Collector will be required to exercise the powers. There will be no visit by the Central Excise Officers to the premises of the assessees of service tax for carrying out any routine checks. Assistant Collectors will be required to accord permission for visit of any officer lower in rank. The search powers will be exercised by the A....
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....nbsp; By Cheque Counter Signature the remittance and Major Head Code No Rs. Ps./Draft/ of the and of authority. (Indicate against Pay Order Departmental the appropriate &n....