https://www.taxtmi.com/circulars?id=54659 The Service Tax Rules, 1994 mandate electronic payment but allow the jurisdictional Deputy/Assistant Commissioner to permit other payment modes for reasons recorded in writing. Where electronic payment is infeasible, including for government departments unable to open current accounts, officers should judiciously and rationally exercise that discretion to allow cheque or other non-electronic payments, and supervisors should periodically review such decisions to prevent unwarranted refusals. en-us Fri, 22 Jul 2016 00:00:00 +0530 Sat, 23 Jul 2016 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54659 The Service Tax Rules, 1994 mandate electronic payment but allow the jurisdictional Deputy/Assistant Commissioner to permit other payment modes for reasons recorded in writing. Where electronic payment is infeasible, including for government departments unable to open current accounts, officers should judiciously and rationally exercise that discretion to allow cheque or other non-electronic payments, and supervisors should periodically review such decisions to prevent unwarranted refusals. Circulars Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54659