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<h1>Tax Payments to Non-Designated Banks Are Invalid; One-Time Correction Allowed for Transfer to Correct Banks.</h1> Payment of Service Tax into non-designated banks does not constitute valid tax payment. To address issues where taxpayers have mistakenly paid Service Tax to non-designated banks or to designated banks of other Commissionerates, a one-time measure is allowed. This involves transferring the amount from non-designated banks to the appropriate designated banks, with the agreement of the Pay and Accounts Offices (PAOs) of both involved Commissionerates. This decision aims to alleviate genuine difficulties faced by taxpayers who have made such errors.