Mandatory electronic payment of service tax requires online deposit and use of the new single-copy challan under the EASIEST scheme. The EASIEST regime mandates use of a new single-copy challan for Central Excise and Service Tax and requires assessees exceeding the prescribed prior-year duty threshold to deposit duty electronically via authorised internet banking; taxpayers are directed to annexures and official websites for challan access, bank lists, and operational guidance.
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Provisions expressly mentioned in the judgment/order text.
Mandatory electronic payment of service tax requires online deposit and use of the new single-copy challan under the EASIEST scheme.
The EASIEST regime mandates use of a new single-copy challan for Central Excise and Service Tax and requires assessees exceeding the prescribed prior-year duty threshold to deposit duty electronically via authorised internet banking; taxpayers are directed to annexures and official websites for challan access, bank lists, and operational guidance.
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