Seeks to amend rule6(2) of the Service Tax Rules, 1994 so as to lower the threshold for epayment from Rs ten lakhs to Rs one lakh - 16/2013 - Service Tax
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Epayment threshold lowered, expanding mandatory electronic payments for more service taxpayers effective January 2014 under amended Service Tax Rules. 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.
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.
Epayment threshold lowered, expanding mandatory electronic payments for more service taxpayers effective January 2014 under amended Service Tax Rules.
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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