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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