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of <h1>Mandatory E-Payment of Central Excise, Customs Duty, and Service Tax Now Required for All Assessees Since 2014</h1> The requirement for mandatory e-payment of Central Excise Duty, Customs Duty, and Service Tax has evolved since its introduction in 2006. Initially, e-payment was mandatory for Service Tax assessees with tax payments of 50 lakhs or more. In 2010, this threshold was reduced to 10 lakhs, and further lowered to 1 lakh in 2013. By 2014, e-payment became mandatory for all Service Tax assessees, with exceptions only in specific circumstances approved by the jurisdictional authority.
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