From 01st
April 2010, e-payment of service tax is mandatory for those assessee who had
paid excise duty or service tax of Rs. 10 lakhs or more in the preceding
financial year, whether
by cash or
debit in Cenvat credit account or both [vide circular No. 919/09/2010-CX dated-23.03.2010].
But now Rule 6(2) of the Service Tax Rules, 1994 will be amended
with effect from 1-10-2014.
From 01st October 2014, every assessee shall electronically pay the service tax
payable by him, through internet banking
The Assistant/Deputy Commissioner of
Central Excise having jurisdiction, may allow the assessee to deposit the
service tax by any mode other than internet banking but it shall be done by the
AC/DC for reason in writing.
It means now due date of payment
would be 6th of the next month except in few cases where AC/DC will
allow payment other than internet banking
NOTIFICATION NO. 9/2014-ST, DATED
11-7-2014] [Effective from 1-10-2014]
