Sub:- Payment of Service Tax made in not-designated banks Regarding.

Indian Service Tax

Payment Into Non-Designated Banks

[F. No. V/DGST/21(7)/Engg/16/ 2000/1976, dated 23/8/2001 of Director General, Service Tax, Mumbai]

Sub:- Payment of Service Tax made in not-designated banks Regarding.

Please refer to your letter F.No. ST/M-II/PAO(16)/2001, dated 12th July,2001 on the above subject.

Clarifications have been sought on the modalities to be followed for resolving the issue where the assessees have made payments of Service Tax to non-designated Banks or to Designated Banks of other Commissionerate.

I am directed to inform the decision of the Director General (Service Tax) as under

Payment of Service Tax into non-designated banks would not amount to paying Service Tax (Refer to Question and Answers booklet).

As genuine difficulty is felt by those who have committed such mistake, as a one time measure transferring the amount from non-designated banks to appropriate designated banks, in consultation/concurrence with PAOs of the both the Commissionerates may be resorted to.