Mandatory e-payment of service tax required for major taxpayers; procedural failures may justify temporary leniency. Mandatory e-payment of service tax applies from 1 October 2006 to assesses meeting the qualifying threshold; each registered premises is treated as a separate assessee except that Large Taxpayer Units must aggregate tax paid across all premises. Service tax paid in cash plus CENVAT credit counts toward the threshold, and where both provision and receipt of taxable services occur at a premises their cumulative tax is considered. Field formations should adopt leniency for reasonable procedural or systemic failures to comply while directing assessees to complete internet banking formalities promptly.
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 required for major taxpayers; procedural failures may justify temporary leniency.
Mandatory e-payment of service tax applies from 1 October 2006 to assesses meeting the qualifying threshold; each registered premises is treated as a separate assessee except that Large Taxpayer Units must aggregate tax paid across all premises. Service tax paid in cash plus CENVAT credit counts toward the threshold, and where both provision and receipt of taxable services occur at a premises their cumulative tax is considered. Field formations should adopt leniency for reasonable procedural or systemic failures to comply while directing assessees to complete internet banking formalities promptly.
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