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    <title>Lowering of the threshold for e-payment to rupees one lakh</title>
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    <description>Assessees whose total tax or duty paid in the preceding financial year meets or exceeds the revised threshold, including amounts paid using CENVAT credit, are required to deposit service tax and central excise duty electronically via internet banking; amendments to Rule 6(2) of the Service Tax Rules and Rule 8(1) of the Central Excise Rules implement this change effective 1 January 2014.</description>
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      <description>Assessees whose total tax or duty paid in the preceding financial year meets or exceeds the revised threshold, including amounts paid using CENVAT credit, are required to deposit service tax and central excise duty electronically via internet banking; amendments to Rule 6(2) of the Service Tax Rules and Rule 8(1) of the Central Excise Rules implement this change effective 1 January 2014.</description>
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