Mandatory E-Payment of Service Tax for major assessees – reg.

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..... nd Customs) *** To Chief Commissioners of Central Excise (All) Chief Commissioners of Customs Central Excise (All) Commissioners of Central Excise (All) Commissioners of Service Tax (All) Director General (Service Tax), Mumbai Sir/Madam, Sub:- Mandatory E-Payment of Service Tax for major assessees - reg. The e-payment of service tax has been made mandatory w.e.f . 1.10. .....

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..... tion may take a lenient view in such case where there is reasonable cause for failure to make mandatory e-payment and penal action may not be initiated. At the same time, such assesses should expeditiously complete the procedural formalities for availing internet banking facility from designated banks and comply with the requirement of mandatory e-payment. 3. Certain doubts have also been raised .....

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..... n pays service tax from a registered premises for both the taxable services provided by him and the taxable service received by him on which he is liable to pay service tax, the cumulative service tax paid, i.e., service tax paid on taxable service provided from and service tax paid on taxable service received in such registered premises would be taken into account for the purposes of satisfaction .....

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