Servive Tax E-Payment

pay at later date (electronically)and face interest and penalty.

if he pays s.tax manually through cash or cheque instead of e-payment, wat are the consequences?

will it be considered as of no payment has been made?

when e payment is mandatory then manual payment may not be accounted for the account of assesee, however if such payment is made by assesee then they have to write to Range Super with copy of challan and circumstances, viz, non working of netbanking etc, with request to allow credit of manual paid challan.

U can pay manually if your total payments per year doesnt exceeds 10 lakhs