Service tax payment challan TR 6 governs remittance procedure and mandatory bank receipt for proper account credit. Payment of Service Tax is made via challan TR 6, which captures Accounting Collectorate and bank codes, focal point bank and assessee details, head-of-accounts identification, accounting code, and remittance breakdown by cash and instruments with required signatures. The bank must record receipt in words, indicate date and amount credited to the government account, provide an authorised signature and stamp, and the payer is warned to ensure correct details for proper departmental adjustment.
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Provisions expressly mentioned in the judgment/order text.
Service tax payment challan TR 6 governs remittance procedure and mandatory bank receipt for proper account credit.
Payment of Service Tax is made via challan TR 6, which captures Accounting Collectorate and bank codes, focal point bank and assessee details, head-of-accounts identification, accounting code, and remittance breakdown by cash and instruments with required signatures. The bank must record receipt in words, indicate date and amount credited to the government account, provide an authorised signature and stamp, and the payer is warned to ensure correct details for proper departmental adjustment.
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