CBEC prescribes procedure
for registration & online payment of service tax in respect of online
information & database access or retrieval services rendered by non-taxable
territory assessees; Such assessees are required to fill and submit Form ST-1A,
whereupon Registration Certificate in Form ST-2A shall be generated
automatically; For payment purposes, taxpayer / assessee must have internet
banking account in one of 7 prescribed foreign banks which include BNP Paribas,
HSBC, Standard Chartered and Bank of America; Payment shall be routed through replica
of EASIEST e-Payment portal, where assessee needs to select following
Accounting Codes – 0153 for service tax on OIDAR, 0154 for interest and 1333
for penalties thereon, 1509 for payment of KKC, 1510 and 1512 for interest and
penalties thereon respectively, and 1493 for SBC, 1494 for interest and 1496
for penalties thereon; Using the EASIEST web portal, assessee can view /
download GAR-7 challan evidencing payment of service taxes : CBEC
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