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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Epayment threshold lowered, expanding mandatory electronic payments for more service taxpayers effective January 2014 under amended Service Tax Rules.</h1> The amendment substitutes the proviso to rule 6(2) of the Service Tax Rules, 1994 to lower the epayment threshold, expanding the class of taxpayers required to remit service tax electronically; the change is made under the Finance Act and comes into force on the first day of January following notification.

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