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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mandatory Electronic Payment Threshold for Service Tax and Central Excise Reduced to Rs. 1 Lakh from January 1, 2014.</h1> The threshold for mandatory electronic payment of Service Tax has been reduced from ten lakh to one lakh rupees, effective from January 1, 2014, as per the amended proviso to Rule 6(2) of the Service Tax Rules, 1994. This change, announced in notification number 16/2013, requires assessees who paid one lakh rupees or more in the previous financial year to pay electronically. A similar amendment applies to the Central Excise Rules, 2002, as per notification number 15/2013. Regional Advisory Committees and Trade Associations are urged to inform their members of these changes.
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