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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 remittance and specified accounting codes under the service tax manual.</h1> Regulatory guidance requires mandatory e-payment of service tax and prescribes use of 8-digit accounting codes pursuant to the Service Tax Manual chapter on accounting codes, serving as a ready reckoner and practice guide for electronic remittance and classification of taxable services.

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