Adoption of yellow colour TR-6 Challan for depositing Service Tax under Major Head “0044-Service Tax” - Service Tax - Trade Notice No. 126/96 - Cochin

At present challan forms in distinguishing colours are used for each major Head of Accounts. The Service Tax deposited in Public Sector Banks is also done by filling TR-6 challan forms (White colour) applicable for 0038 - Union Excise Duties . This creates confusion in the Banks as separate scrolls are required to be prepared for each Head of Accounts. The matter has been examined and in order to minimise the chances of wrong classification of Revenue and ensure proper segregation of challan and scrolling of receipts at the Banks, it has been decided that Yellow Colour TR 6 challan may be adopted for depositing Service Tax under Major Head of Account 0044 Service Tax with effect from 1-12-1996. Hence with effect from 1-12-1996 all agencies/Departments who are authorised to collect the Service Tax have to use Yellow Coloured TR 6 challans for depositing the Service Tax in the Bank.