CLARIFICATION ISSUED REGARDING PAYMENT OF SERVICE TAX THROUGH NON ELECTRONIC MODES
The CBEC vide Instruction F.No 137/08/2013-Service Tax dated July 22, 2016, issued direction that the discretion vested in the jurisdictional Deputy/Assistant Commissioner, to allow the assessee to deposit Service tax by any other mode, under rule 6(2) of the Service Tax Rules, 1994, should be exercised judiciously and rationally. The supervisory officers should, from time to time, check such exercises of discretion so that there are no unwarranted refusals.
Presently, every assessee is required to pay Service tax electronically through internet banking, however, the jurisdictional Deputy/Assistant Commissioner, may, for reasons to be recorded in writing, allow the assessee to deposit service tax by any other mode e.g cheque