https://www.taxtmi.com/circulars?id=744 Mandatory e-payment of service tax applies from 1 October 2006 to assesses meeting the qualifying threshold; each registered premises is treated as a separate assessee except that Large Taxpayer Units must aggregate tax paid across all premises. Service tax paid in cash plus CENVAT credit counts toward the threshold, and where both provision and receipt of taxable services occur at a premises their cumulative tax is considered. Field formations should adopt leniency for reasonable procedural or systemic failures to comply while directing assessees to complete internet banking formalities promptly. en-us Mon, 06 Nov 2006 00:00:00 +0530 Wed, 04 Jan 2012 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=744 Mandatory e-payment of service tax applies from 1 October 2006 to assesses meeting the qualifying threshold; each registered premises is treated as a separate assessee except that Large Taxpayer Units must aggregate tax paid across all premises. Service tax paid in cash plus CENVAT credit counts toward the threshold, and where both provision and receipt of taxable services occur at a premises their cumulative tax is considered. Field formations should adopt leniency for reasonable procedural or systemic failures to comply while directing assessees to complete internet banking formalities promptly. Circulars Service Tax Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=744