Service tax — Multiple service providers — Clarifications on filling of TR-6 challan - Service Tax - 2/2004

Service tax Multiple service providers Clarifications on filling of TR-6 challan Commissioner of Central Excise, Pune, Trade Notice No. 2/2004, dated 13-4-2004 Attention of trade is invited towards Trade Notice No. 1/2004 issued under F. No. VGN (30) STC/11/TN/03, dated 20-2-2004 by this Commissione-rate, wherein it is clarified that the service providers providing multiple services may file only one application for registration under different service categories and also file one ST-3 return for the said different services. It is also clarified that while furnishing single ST-3 return, information on account of each such service should be furnished separately. In this connection it is further clarified that while effecting payment of the service tax on account of different services, service providers can use single TR-6 Challan. However amounts attributable to each such service along with concerned accounting codes should be mentioned clearly in the column provided for this purpose of the TR-6 Challan. Alternatively the service providers can use separate TR-6 Challans for payment of service tax for each service provided. All the Trade Associations, Chamber of Commerce and Industries are requested to bring the contents of this Trade Notice to the notice of their member constituents. This Trade Notice is also available on the official website of Pune, C.Ex. Zone www.cenexcisepune.gov.in.