Assessee code mandatory in EASIEST - payments accepted only with valid codes; banks must verify and update directory. Assessee code must be present and validated for EASIEST excise and service tax payments; banks must download the daily assessee code directory and use the online verification tool. If the code is in the directory or web service, accept the challan and digitize the location code as displayed; if absent from both, direct the assessee to seek correction from the tax authority. From September 1, 2010, central system uploads will be accepted only with a valid assessee code.
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Provisions expressly mentioned in the judgment/order text.
Assessee code mandatory in EASIEST - payments accepted only with valid codes; banks must verify and update directory.
Assessee code must be present and validated for EASIEST excise and service tax payments; banks must download the daily assessee code directory and use the online verification tool. If the code is in the directory or web service, accept the challan and digitize the location code as displayed; if absent from both, direct the assessee to seek correction from the tax authority. From September 1, 2010, central system uploads will be accepted only with a valid assessee code.
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