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    <title>Cut off time for e-Payment transactions (Service Tax and Central Excise)</title>
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    <description>Electronic payments for Service Tax and Central Excise received up to 8.00 PM are to be treated as received on that day, whereas payments received after that hour are to be treated as received on the next working day; this establishes the cut off time for determining the date of payment for e-payments.</description>
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      <description>Electronic payments for Service Tax and Central Excise received up to 8.00 PM are to be treated as received on that day, whereas payments received after that hour are to be treated as received on the next working day; this establishes the cut off time for determining the date of payment for e-payments.</description>
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