TaxTMI 
TaxTMI 
iS THERE ANY CHANGE IN FOR LIMIT OF E PAYMENT
EARLIER IF ASSESSES CROSSED 5000000 DUTY THEN HE WILL PAY COMPULSORLY THROUGH E PAYMENT
E PAYMENT OF
09 Dec 2010 
2 Replies 
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Mandatory electronic payment requirement for covered service taxpayers now includes PLA and CENVAT and triggers mandatory e filing.
Electronic payment of service tax is mandatory for assessees whose total service tax payment, including utilization of CENVAT credit in the preceding financial year, meets the prescribed threshold; the threshold is computed as the sum of the PLA account and CENVAT credit utilization, so PLA alone is not determinative. Electronic filing of the half-yearly return is likewise mandatory for assessees meeting the same aggregated prior-year payment criterion. (AI Summary)
Electronic payment of service tax is mandatory for assessees whose total service tax payment, including utilization of CENVAT credit in the preceding financial year, meets the prescribed threshold; the threshold is computed as the sum of the PLA account and CENVAT credit utilization, so PLA alone is not determinative. Electronic filing of the half-yearly return is likewise mandatory for assessees meeting the same aggregated prior-year payment criterion. (AI Summary)