Unless there is any benefit to the end buyer on the indirect tax, Indians will always hesitate to do online payment and will only deal in cash. Most the doctors, lawyers and classes threaten that if you are paying by cheque or online payment then you have to bear the 12.5 percent service tax. Due to which common middle class who is already burden with so many direct and Indirect tax will hesitate. Thus I request to give some benefits for however does maximum online payments.