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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 requires electronic deposit via internet banking for specified high value taxpayers.</h1> The Service Tax (Fourth Amendment) Rules, 2006 require that an assessee who paid service tax above the prescribed threshold in the preceding financial year or has already paid above that threshold in the current financial year shall deposit the service tax payable by electronic means through internet banking, effective 1 October 2006.

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