Service Tax — Collection of Service Tax on Telephones - Service Tax - 33/01/2001

Service Tax Collection of Service Tax on Telephones Circular No. 33/1/2001 Dated 29-1-2001 I am directed to refer to Service Tax Circular No. 5/5/94, dated 11-10-1994 wherein against Department of Telecommunications (DOT) it has been stipulated that there will be no payment by TR-6 Challan and it will be only by booking/crediting under the appropriate Head and to say that owing to the Department of Telecom Services (DTS) being corporatised into Bharat Sanchar Nigam Ltd. (BSNL) w.e.f. 1-11-2000 it no longer remains a Govt. Department and therefore the payment of Service Tax by Book Transfer is not in order. In view of the above it has been decided that as in the case of the MTNL the payment of Service Tax along with interest and penalty, if any, by BSNL will be made under TR-6 Challans in the nominated nationalised banks by the dates prescribed in the Act. 2. There is no change in the remaining contents of the Circular. 3. Suitable instructions may be issued in this regard to all concerned in your jurisdiction. 4. Field formations may be suitably informed.