Telephone Services Reg.: Registration, Payment of Tax and Filing of Returns Etc.

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..... Service Tax Circular No. 1/1/94, dated the 29th June, 1994 . In terms of Para 5(a) of the circular a procedure has been prescribed for collection of service tax relating to telephone services. Representations have been received from the Department of Telecommunications (DOT) and MTNL about the difficulties in centralizing the collection and assessment formalities taking these factors into consid .....

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..... tering the SSAs in their jurisdiction. (iv) These Secondary Switching Areas (SSAs) will submit the prescribed quarterly return to jurisdictional Collector of Central Excise for the purpose of assessments of Service Tax. In addition, the SSAs will also intimate by fax/telex/telegram, the jurisdiction Collector of Central Excise, the total amount of service tax collected during a month, by the 5th .....

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..... llectorate will deal with matters relating to Service Tax on telephones; (viii) Collector of Central Excise, Bombay-I and Collector of Central Excise, Calcutta-I will be responsible for collection of Service Tax in Bombay and Calcutta as is being done in respect of other services. II. Mahanagar Telephone Nigam Ltd. (MTNL) (i) The Chief General Manager, MTNL, Delhi will register with Collec .....

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