Service Tax — Collection of Service Tax on Telephones — Regarding

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....ax has been levied with effect from 1st July, 1994 on three services, namely - (1) Service provided by the Telegraph authorities to the subscribers in relation to telephone connections. (2) Service provided by the insurer to the policy holder in relation to General Insurance business. (3) Service provided by a stock broker. 2. Provisions for registration, payment of Service Tax, mainte....

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.... has been prescribed for collection of Service Tax relating to Telephone Services in respect of DOT and MTNL by the Central Board of Excise & Customs, New Delhi. 4. Accordingly to the revised procedure the Service Tax on Telephone will now be collected from all the Secondary Switching Areas (SSAS) belonging to the Department of Telecommunications (DOT). Four Secondary Switching Areas, namely Ra....

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....ate 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. All the SSAS will submit the prescribed quarterly return to the Collector of Central Excise, Jamshedpur for the purpose of assessment of Service Tax. In addition, the SSAS will also intimate by fax/telex/teleg....