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<h1>Mandatory e-payment of service tax required from October 2006; provides official PAO and commissionerate address directory.</h1> Mandatory e-payment of service tax is effective from 1-10-2006. The document is an operational directory listing mailing addresses, office locations and identifying codes for Pay & Accounts Offices (PAOs) and Central Excise and Service Tax commissionerates nationwide, pairing each PAO address and code with corresponding commissionerate names, addresses and codes to facilitate correct routing of electronic payments and related correspondence.