E-payment focal point branches designated to collect and remit service tax and central excise receipts, with settlement and compliance obligations. Specified bank branches are designated as Focal Point Branches to collect e-payments of Service Tax and Central Excise for Commissionerates without physical collection, while physical collection arrangements continue. These branches must submit Commissionerate-wise and Major Head-wise scrolls and challans daily to the Pay & Accounts Officer, settle funds with RBI CAS Nagpur via their Link Cell, comply with RBI remittance guidelines, and bear delayed period interest on late remittances.
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.
E-payment focal point branches designated to collect and remit service tax and central excise receipts, with settlement and compliance obligations.
Specified bank branches are designated as Focal Point Branches to collect e-payments of Service Tax and Central Excise for Commissionerates without physical collection, while physical collection arrangements continue. These branches must submit Commissionerate-wise and Major Head-wise scrolls and challans daily to the Pay & Accounts Officer, settle funds with RBI CAS Nagpur via their Link Cell, comply with RBI remittance guidelines, and bear delayed period interest on late remittances.
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