Service tax — Correct filing of TR-6 Challans — Instructions - Service Tax - 5/2004

Service tax Correct filing of TR-6 Challans Instructions Commissioner of Central Excise, Pune-III, Trade Notice No. 5/2004 Attention of trade is invited to Trade Notice No. 09/2004 (09/GEN/05) issued on 29-3-2004 under F. No. VGN(30) 16/TA/2002/PtII by this Comm-issionerate. Even after issuance of such guidelines, the department has observed that the TR-6 Challans in r/o Service Tax are not being filled properly. Following corrective measures are being brought to the notice of the Trade for strict compliance and of the Focal Point Banks entrusted with the work of collection of Service Tax for enabling a preliminary screening of TR-6 Challans before acceptance of payments on account of Service Tax. A sample copy of correctly filled TR-6 Challan and a list of Service Category Code are enclosed with this Trade Notice for information. Following corrective measures may be taken by the Service Tax assessees while filling up of TR-6 Challans in respect of Service Tax :- (i) Both PAN based STC No. (15 digit alpha numeric code) and the ECC No. (10 digit numeric code) should be mentioned as indicated in the sample TR-6 Challan, by those assessees who have been allotted the ECC No. Others, who have not been allotted the ECC No., should mention only the PAN based STC No. (ii) Name of the Bank Branch and its related code no. should be invariably mentioned as indicated in the sample TR-6 Challan. (iii) The reduced accounting code no. in respect of Minor Heads should invariably be mentioned as indicated in the sample TR-6 Challan. (iv) Service Tax Registration No. should not be mentioned in the column provided for PAN based STC No. as indicated in the sample TR-6 Challan. (v) Running Serial No. of the TR-6 Challan for every calendar year should be invariably mentioned as indicated in the sample TR-6 Challan. (vi) Only preprinted TR-6 Challans to be used. (vii) Only yellow colour TR-6 Challans to be used and no Xerox copies or computer printout (white in colour) are allowed to be used. (viii) The information regarding Account Commissionerate, Division and Range appearing at the top right hand corner of the TR-6 Challan should be filled as follows - Printed matter Matter to be filled Printed matter Matter to be filled Account Commissionerate Pune-III Code No. 71 Division Service Tax Cell H.Q./Solapur -whichever is applicable. Code No. 71 Range Name of the Service Category e.g. Consulting Engineer. Code No. Service Tax Category Code - e.g. CER This manner of filling is also indicated in the sample TR-6 Challan. (ix) All previous ECC Codes starting with '10' should be replaced by '71' as the first two digits. All eight digit ECC Codes should be replaced with the new 10 digit ECC Code starting with '71' as indicated in the sample TR-6 Challan. (x) Date, Name and signature of the tenderer should invariably be filled in as indicated in the sample TR-6 Challan. (xi) In case of multiple service providers the guidelines contained in Trade Notice No. 2/2004, dtd. 13-4-2004, only to the extent of procedure to be followed for indicating tax payments pertaining to different services, may be followed. Trade is hereby advised to take corrective measures and ensure proper and complete filling up of details in TR-6 Challan. Incomplete and/or improperly filled TR-6 Challans will not be accepted by the Focal Point Banks for payment of tax dues. The assessee will be solely responsible for non-payment/delay in payment of Service Tax, on account of such improper or incomplete TR-6 Challans or due to the reason of non-acceptance by Focal Point Banks for the said discrepancies, as this is a self-declaration era. Further, the focal point banks are also advised hereby not to accept any incomplete or improperly filled in TR-6 Challans and suitably assist the department in creating awareness of this aspect of correct filling of TR-6 Challans among the TRADE. Location Code Name of Service Reduced Accounting Code Service Category Code Tax Other receipt 717101 Share Broker 00440008 00440009 STB 717101 Telephone 00440003 TSU 717102/22 for Courier/Advt./Pager advt. 00440013 00440016 ADV for courier 00440014 00440018 COU for pager 00440015 00440020 PGS 717103 Custom House Agent 00440026 00440027 CHA 717104 Mandap Keeper 00440035 00440036 MAK 717105 Air Travel Agent 00440032 00440033 AIR 717106 Manpower Recruitment Agency 00440060 00440061 MRA 717107/57 Consulting Engineer 00440057 00440058 CER 717108 Clearing Forwarding agent 00440045 00440046 CFA 717109 Rent-a-Cab 00440048 00440049 CAB 717110 Outdoor Caterers (presently exempted) 00440051 00440052 ODC 717111 Pandal Shamiyana (presently exempted) 00440054 00440055 PSS 717112 Tour Operator 00440063 00440064 TOU 717113 General Insurance 00440005 00440006 GIB 717114 Architect 00440072 00440073 ARC 717115 Credit rating services 00440088 00440089 CRA 717116 Chartered Accountant 00440092 00440093 CAC 717117 Cost Accountant 00440096 00440097 COA 717118 Interior Decorator 00440076 00440077 IDS 717119 Market Research Agencies 00440112 00440113 MRK 717120 Company secretary 00440100 00440101 COS 717121 Real Estate Agent 00440104 00440105 REA 717123 Security Agencies 00440108 00440109 SEA 717124 Underwriters 00440084 00440085 UWS 717125 Management Consultants 00440116 00440117 MGC 717126 Scientific/Technical Consultants 00440125 00440126 STC 717127 Photography Service 00440129 00440130 PGH 717128 Conventions 00440133 00440134 CVN 717129 Leased circuits 00440137 00440138 LCR 717130 Telegraph 00440141 00440142 TGH 717131 Telex 00440145 00440146 TLX 717132 Facsimile 00440149 00440150 FCS 717133 Online information database access or Retrieval Service 00440153 00440154 OID 717134 Video Production Agencies 00440157 00440158 VTP 717135 Sound Recording Studios 00440161 00440162 SRC 717136 Broadcasting Agencies 00440165 00440166 BRD 717137 Authorised Automobile Service Station 00440181 00440182 SMV 717138 Banking Other financial services 00440173 00440174 BFN 717139 Insurance Auxiliary Services 00440169 00440170 IAX 717140 Port Services 00440177 00440178 PRT 717141 Life Insurance service including insurance auxiliary services relating to life insurance 00440085 00440086 LIS 717142 Cargo Handling services 00440189 00440190 CHS 717143 Storage Warehousing services 00440193 00440194 SWS 717144 Event management services 00440197 00440198 EVS 717145 Rail Travel Agent Services 00440201 00440202 RTA 717146 Health club Fitness centre service 00440205 00440206 HFC 717147 Beauty Parlour services 00440209 00440210 BTY 717148 Fashion Designing services 00440213 00440214 FDS 717149 Cable Operator services 00440217 00440218 CBL 717150 Dry Cleaning services 00440221 00440222 DCS 717151 Commercial Training or Coaching center 00440229 00440230 CTC 717152 Technical Testing analysis; Technical Inspection and certification 00440249 00440250 TIC 717153 Maintenance or Repair services 00440245 00440246 MRS 717154 Commissioning or Installation Service 00440233 00440234 CAI 717155 Business Auxiliary service 00440225 00440226 BAS 717156 Internet Cafe 00440241 00440242 INC 717157 Franchise Service 00440237 00440238 FRA GTO 00440067 00440068 Major Head '0044' - Service Tax TR-6 Challan No. 1/04-05________ Treasury Rule 92 and Receipt Payment of Rules 26 Original Duplicate Triplicate Quadruplicate Challan for amount paid into Account Commissionerate : Pune III Code No. : 71____ Bank of Maharashtra with Code No. 11 Division : Service Tax Cell/Solapur____ Range : Consulting Engineer__________ Code No. : 71____ Code No. : CER__ Name of the Bank Branch Bank of Maharashtra Narayan Peth branch with code no. 1100154_______ Name of the focal point bank Bank of Maharashtra Bajirao Raod, 411 002. Name address of the assessee M/s Ericsson India P. Ltd. Code No. : 1100001 Shankar Parvati Apt. 8/18 Dhole Patil Rd. Pune 411001 ECC Code No: 7171073163 Pan Base STC No. A F Q P B 8 9 9 3 N S T 0 0 1 By whome tendered Shri S.G. Kulkarni__________________________________________________ Full Particulars of the remittance and of Authority Head of Account Major Head [Indicate against the appropriate minor head below] AMOUNT Counter Signature of the Departmental Officer [Where required] Accounting Code No. By Cash By Cheque/ Draft/Pay Order etc. Service Tax for the month of 0044 -Service Tax Rs. Rs. 1) July 04 (2) . (3) . a) Service Tax Collection Tax on Consulting Engineer 0057 10000/- Interest for the month of 1) July 04 2) .. 3) b) Other receipt viz. interest, penalty leviable on delayed payment of service tax 0058 800/- Total 10800/- (In words Rupees Ten thousand eight hundred only___________________________________) Date : 14/7/2004Signature of the tendered ____________ [TO BE FILLED IN BY THE BANK] Received payment (inwords) Rs. ___________________ ________________________________________________ Space for Focal Point Bank stamp indicating the date amount credited to Government Account Signature of the Authority Officer of the Bank Branch Bank's Receipt Stamp Name of the Bank : Bank of Maharashtra Tel: 27651096 Note: For Updated wide PCTN No. 10/2002 respective Services Accounting Code see overleaf. dt. 12/08/2002 HEAD OF ACCOUNT MAJOR HEAD "0044" 0044 SERVICE TAX Accounting Code No. Tax Accounting Code No. Other receipts Interest/penalty Sr. No. Type of Services Code No. Accounting Code No. 1. Tax on Telephone Billing 00440003 00440119 2. Tax on General Insurance Permia 00440005 00440006 3. Tax on Stock Brokerage Commission 00440008 00440009 4. Tax on Advertising Service 00440013 00440016 5. Tax on Courier Service 00440014 00440018 6. Tax on Radio Paging Service 00440015 00440020 7. Tax on Custom House Agent Service 00440026 00440027 8. Tax on Steamer Service Agent Service 00440029 00440030 9. Tax on Air Travel Agent Service 00440032 00440033 10. Tax on Mandap Keeper Service 00440035 00440036 11. Tax on Clearing Forwarding Service 00440045 00440046 12. Tax on Rent-a-Cab Scheme Operator Service 00440048 00440049 13. Tax on Outdoor Caterers Service 00440051 00440052 14. Tax on Pandal or Shamiana Contractors Service 00440054 00440055 15. Tax on Consulting Engineer Service 00440057 00440058 16. Tax on Man Power Recruitment Service 00440060 00440061 17. Tax on Tour Operator Service 00440063 00440064 18. Tax on Goods Transport Operator service 00440067 00440068 19. Tax on Architect Service 00440072 00440073 20. Tax on Interior Decorator/Designer Service 00440076 00440077 21. Tax on Machanized Slaughter House Service 00440080 .00440081 22. Tax on Under Writer Service 00440084 00440085 23. Tax on Credit Rating Agency Service 00440088 00440089 24. Tax on Chartered Accountant Service 00440092 00440093 25. Tax on Cost Account Service 00440096 00440097 26. Tax on Company Secretary Service 00440100 00440101 27. Tax on Real Estate Agents/Consultant Service 00440104 00440105 28. Tax on Security Detective Agency Service 00440108 00440109 29. Tax on Market Research Agency Service 00440112 00440113 30. Tax on Management Consultant Service 00440116 00440117 31. Tax on Scientific Technical Consultancy 00440125 00440126 32. Tax on Photography Service 00440129 00440130 33. Tax on Convention Service 00440133 00440134 34. Tax on Leased circuits Service 00440137 00440138 35. Tax on Telegraph Service 00440141 00440142 36. Tax on Telex Service 00440145 00440146 37. Tax on Facsimile Service 00440149 00440150 38. Tax on Line Information Detabased access and /or Retrieval Service 00440153 00440154 39. Tax on Video Tape Production Service 00440157 00440158 40. Tax on Sound Recording Service 00440161 00440162 41. Tax on Broadcasting Service 00440165 00440166 42. Tax on Insurance Auxiliary Service 00440169 00440170 43. Tax on Banking and other Financial Service 00440173 00440174 44. Tax on Port Service 00440177 00440178 45. Tax on authorized Service Station 00440181 00440182 46. Tax on Life Insurance Service including insurance auxiliary services relating to Life Insurance 00440185 00440186 47. Tax on Cargo Handling Service 00440189 00440190 48. Tax on Storage and Warehouse Service 00440193 00440194 49. Tax oh Event Management Service 00440197 00440198 50. Tax on Rail Travel Agent Service 00440201 00440202 51. Tax on Health Club and Fitness Centers Service 00440205 00440206 52. Tax on Beauty Parlours Services 00440209 00440210 53. Tax on Fashion Designing Service 00440213 00440214 54. Tax on Cable Operators Service 0.0440217 00440218 55. Tax on Dry Cleaning Services 00440221 00440222 56. Tax on Business Auxiliary Service 00440225 00440226 57. Tax on Commercial training and Coaching Center 00440229 00440230 58. Tax on Commissioning and Installation Service 00440233 00440234 59. Tax on Franchise Service 00440237 00440238 60. Tax on Internet Cafe 00440241 00440242 61. Tax on Maintenance and repair Service 00440244 00440245 62. Tax on Technical Testing Analysis : Technical Inspection and Certification Service 00440249 00440250 Note : The Minor heads will be divided into the following sub-heads :- (c) Deduct (b) Other Receipts (a) Tax Collection Refunds The sub-head (b) via. 'Other Receipts' will record interest, penalty leviable on delayed payment of Tax. *The deposits/Agency will pre-print the challans with only the relevant minor and sub-heads to avoid misclassifications.