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of <h1>Mandatory E-Payment for Service Tax and Excise Duty Now at Rs. 1 Lakh; Effective January 1, 2014.</h1> The threshold for mandatory electronic payment of service tax and central excise duty has been lowered to one lakh rupees, effective from January 1, 2014. This change applies to assessees who have paid a total of one lakh rupees or more, including payments made via CENVAT credit, in the preceding financial year. The amendments to the Service Tax Rules, 1994, and the Central Excise Rules, 2002, require such payments to be made electronically through internet banking. Trade associations are urged to publicize this change among their members.
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