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of <h1>Electronic Payment of Service Tax Mandated for Assessees Paying 50 Lakh+ Annually per Finance Act, 1994 Amendment</h1> The Central Government, under the Finance Act, 1994, has amended the Service Tax Rules, 1994, effective from October 1, 2006. The amendment mandates electronic payment of service tax for assessees who have paid service tax of fifty lakh rupees or more in the previous or current financial year. This requirement is to be fulfilled through internet banking. The amendment is detailed in Notification No. 27/2006-Service Tax, dated September 21, 2006. The principal rules were initially published in June 1994 and last amended in April 2006.
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