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    <title>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</title>
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    <description>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.</description>
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