Permission to pay service tax non-electronically: discretion must be exercised to allow cheque payments when electronic payment is impossible. The Service Tax Rules, 1994 mandate electronic payment but allow the jurisdictional Deputy/Assistant Commissioner to permit other payment modes for reasons recorded in writing. Where electronic payment is infeasible, including for government departments unable to open current accounts, officers should judiciously and rationally exercise that discretion to allow cheque or other non-electronic payments, and supervisors should periodically review such decisions to prevent unwarranted refusals.
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.
Permission to pay service tax non-electronically: discretion must be exercised to allow cheque payments when electronic payment is impossible.
The Service Tax Rules, 1994 mandate electronic payment but allow the jurisdictional Deputy/Assistant Commissioner to permit other payment modes for reasons recorded in writing. Where electronic payment is infeasible, including for government departments unable to open current accounts, officers should judiciously and rationally exercise that discretion to allow cheque or other non-electronic payments, and supervisors should periodically review such decisions to prevent unwarranted refusals.
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