E-payment authorization permits a bank to collect service tax electronically for all commissionerates with interim accounting safeguards. A designated bank is authorised to accept e-payments for all Central Excise and Service Tax Commissionerates without commissionerate-wise restriction while physical collection remains limited to authorised Commissionerates; FPBs will collect payments and prepare Commissionerate-wise, Major Head-wise scrolls, and a Delhi branch will process e-payments for non-covered Commissionerates and prepare four hard-copy challans for distribution to Pay & Accounts Office, taxpayer, and divisional officer to enable accounting and reconciliation, with reporting and fund settlement following existing procedures.
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 authorization permits a bank to collect service tax electronically for all commissionerates with interim accounting safeguards.
A designated bank is authorised to accept e-payments for all Central Excise and Service Tax Commissionerates without commissionerate-wise restriction while physical collection remains limited to authorised Commissionerates; FPBs will collect payments and prepare Commissionerate-wise, Major Head-wise scrolls, and a Delhi branch will process e-payments for non-covered Commissionerates and prepare four hard-copy challans for distribution to Pay & Accounts Office, taxpayer, and divisional officer to enable accounting and reconciliation, with reporting and fund settlement following existing procedures.
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