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            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.

            <h1>Mandatory e-payment of service tax enables online remittance with instant electronic receipts and extended payment hours.</h1> Mandatory e-payment of service tax establishes an additional compulsory electronic payment channel via banks' Internet banking to supplement conventional payment methods, enabling remote anytime remittance. The system mandates single-challan online filing with minimal fields, selection of tax type from a drop-down menu, extended payment hours, instant electronic receipts with bank transaction numbers, and delivery of a receipted challan copy, administered under the central payment and accounting organisation.

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