Collection of Service Tax on Telephones

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n. 2. In this connection, certain difficulties have been pointed out by the Commissioners regarding collection of service tax on telephones. After considering the matter, the following clarifications are being issued : I. ISSUE - Difference between billed amount and amount actually collected It has been represented that there are difference between the amount of service tax to be collecte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would automatically mean reconciliation of service tax. II. ISSUE - Actual date of crediting of service tax to the Book account of the Central Government As per Section 68(2), the service tax collected during any calander month shall be paid to the credit of Central Government by 15th of the following month. Rule 6(1) of Service Tax Rules, 1994 says that Secondary Switching Area (SSA) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent through TR 6 in designated banks by substituting entries in Column No. 7 (Challan No. Date) by this Annexure so as to calculate the penalty and interest, if any, by the date given in this column. ANNEXURE `A S.NO. MONTH VALUE OF TAXABLE SERVICE SERVICE TAX @ 5% ACTUAL AMOUNT TO BE PAID ACTU .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X