Electronic payment requirement expanded: broader set of service taxpayers must remit service tax via internet banking. Taxpayers who paid at least the reduced threshold in the preceding financial year, including CENVAT-utilised amounts, must deposit Service Tax electronically by internet banking under the amended proviso to Rule 6(2) of the Service Tax Rules; a corresponding amendment to Rule 8(1) of the Central Excise Rules imposes the same requirement for central excise, with both notifications taking effect from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Electronic payment requirement expanded: broader set of service taxpayers must remit service tax via internet banking.
Taxpayers who paid at least the reduced threshold in the preceding financial year, including CENVAT-utilised amounts, must deposit Service Tax electronically by internet banking under the amended proviso to Rule 6(2) of the Service Tax Rules; a corresponding amendment to Rule 8(1) of the Central Excise Rules imposes the same requirement for central excise, with both notifications taking effect from the stated effective date.
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