Mandatory e-payment of service tax for large taxpayers requires using designated banks authorised to accept online payments. E-payment of service tax is mandated for assessees meeting the large taxpayer threshold, with Cenvat utilization included for that calculation. Prerequisites, the procedure for electronic payment, and modes of receipt are provided in annexures. A list of twenty-six banks is published authorizing them to collect Central Excise duties and service tax via internet banking for specified commissionerates, with most banks authorised for all commissionerates and several authorised only for selected commissionerates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory e-payment of service tax for large taxpayers requires using designated banks authorised to accept online payments.
E-payment of service tax is mandated for assessees meeting the large taxpayer threshold, with Cenvat utilization included for that calculation. Prerequisites, the procedure for electronic payment, and modes of receipt are provided in annexures. A list of twenty-six banks is published authorizing them to collect Central Excise duties and service tax via internet banking for specified commissionerates, with most banks authorised for all commissionerates and several authorised only for selected commissionerates.
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