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SERVICE
TAX TRADE NOTICE 02/2001
20.02.2001 ------------------------------------------------------ Sub.: Service
Tax - Payment of Service Tax by Telecom
Department through TR 6 challans- Regarding.
Board's
Sevice Tax Circular 33/1/2001 dated 29.01.2001 (F.No.149/1/99 - CX 4)
on the above subject is communicated herewith for information and
necessary action.
(Issued from file C.No.IV/16/304/2001 S.Tax) (T. RAJENDRAN) DEPUTY
COMMISSIONER CHENNAI III ---------------------------------------------------------------------------------------------------------------------- COPY OF BOARD'S
SERVICE TAX CIRCULAR 33/1/2001 DATED
29.01.2001
I am directed to refer to Service Tax Circular No. 5/5/94 dated
11.10.94 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 Limited (BSNL) with effect from 01.11.2000 it no longer remain a
government 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 MTNL the payment of service tax alongwith interest and
penalty, if any, by BSNL will be made under TR6 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. |