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E-payment of service tax ?

CA Sahil Singla.. (Service Tax ) (3746 Points)

27 July 2013

Sir My client is a Public limited company having around 40 offices in Punjab. All these offices have obtained their seperate service Tax No & each of them pays annual Tax of Rs. 1 Lac. Now my question is whether e-payment is compulsory for each of these offices ? I mean whether limit of 10 Lac is to be considered for each office or entity as a whole ?

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Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 27 July 2013

ENTITY AS A WHOLE TO SEEN.......SO every unit liable to make e-payment compulsorily...

Sir, Because all the units are integral part of the company and Rule 6 applies to the company as a whole .....units are having separate return and payment facilty only for the administrative convenience of both deptt and the company....