6.Electronic Tax Administration

 1.1 The Directorate General of Systems & Data Management has developed a web based software named as ' AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX' (ACES) which automates various processes of Central Excise & Service Tax for Assesses and Department and gives complete end to end solution.

    The ACES can be used for:

    (i)    Online registration and amendment of registration details;

    (ii)    Electronic filing of documents such as Returns, Claims, Intimations and permissions;

    (iii)   Online tracking of the status of applications, claims and permissions;

    (iv)   Online facility to view documents like registration Certificate, Returns, Show Cause Notices, Order-In-Originals etc.

This web based software is available at 'www.aces.gov.in'

1.2 As per the proviso to amended Rule 6 (2) of Service Tax Rules, 1994, where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking. This has been made effective from 01.04.2010 vide Notification No.01/2010 ST dated 19.02.2010.

1.3 As per the proviso to amended Rule 7 (2) of Service Tax Rules, 1994, where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically. This has been made effective from 01.04.2010 vide Notification No.01/2010 ST dated 19.02.2010.

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