Mandatory e payment for service tax enables taxpayers to remit dues online via authorised banks with electronic receipts. The document explains the mandatory e payment system for Service Tax whereby any bank customer who is an assessee may remit tax dues via authorised banks' internet banking without bank charges. It describes enrolment by prescribed forms, 24 hour access with an 8 pm accounting cut off (later payments processed next working day), issuance of an electronic Cyber Receipt, transmission of receipted stamped challan copies by the focal point bank the next working day, potential extension of the cut off on year end days, and uniform bank process flow under the Principal Chief Controller of Accounts.