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          Service Tax

          SERVICES AND THEIR ACCOUNTING CODES

          MANDATORY e-PAYMENT OF SERVICE TAX - Effective from 1-10-2006

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          Mandatory e-payment of service tax requires electronic remittance and specified accounting codes under the service tax manual. 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.
                            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.

                                  Mandatory e-payment of service tax requires electronic remittance and specified accounting codes under the service tax manual.

                                  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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