Clarification on manner of collection of service tax on telephones service reg.

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....pointed out by the Commissioners regarding collection of service tax on telephones. After considering the matter, the following clarifications are being issued: I. ISSUE: Difference between billed amount and amount actually collected. It has been represented that there are difference between the amount of service tax to be collected (based on billed amount) and service tax actually collected. ....

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....tual date of crediting of service tax to the Book account of the Central Government. As per Section 68(2), the service tax collected during any calendar month shall be paid to the credit of Central Government by 15th of the following month. Rule 6(1) of Service Tax Rules, 1994 says that Secondary Switching Area (SSA) shall deposit with the designated bank in form TR-6 by 15th of the following mon....