Circular No.45/8/2002-ST


Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

 30th July, 2002.

Subject: Website for posting Service Tax Revenue – Reg.

I am directed to say that the monthly revenue figures of service tax are routinely required by the Board for taking policy decisions. A software for capturing the total service tax revenue from each Commissionerate for each month has been developed by Directorate of Systems and is installed at website – http.//sermon This website can be of help only if all commissionerates post data on service tax regularly.

  1. However, some doubts have been raised by some Commissionerates about the periodicity and due date of their report as Board vide, F.No.137/09/2000-CX.4 dated 05.06.2000 had prescribed quarterly returns whereas service tax returns (ST 3 return) are filed half-yearly now.

  1. Matter has been examined. Monthly figures of service-wise revenue should be obtained by each CCE from focal point Bank and from PAO and posted on the website. The amount booked by PAO in a month (irrespective of the date of the Challan) should be shown by the CCE as provisional collection for the month. Interest/penalty should be included in the revenue figures, if they can not be segregated. Otherwise they should be shown separately. The monthly figures should be posted on the website by 7th of the next month. Every six months the correct six monthly revenue figures should be posted on the basis of ST-3 returns.

  1. For telephones (except MTNL) where service tax is not being paid through TR-6 Challans till now, figures of book transfer should be ascertained from BSNL/DOT or the Pr.CCA. However, as per Board”s Circular No.33/1/2001 dated 29.1.2001. BSNL is required to pay service tax through TR-6 Challan only in the respective Banks.

  1. The field formations may suitably be informed.
  2. Receipt of this Circular may please be acknowledged.

  3. Hindi version will follow.

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