Lowering of the threshold for e-payment to rupees one lakh

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Full Text of the Document

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....OTICE NO. 01/2013-14/CE Subject: Lowering of the threshold for e-payment to rupees one lakh 1 All concerned are hereby informed that in terms of the proviso to Rule 6(2) of the Service Tax Rules, 1994, an assessee who has paid a total service tax of rupees ten lakh or more, including the amount paid by utilisation of CENVAT credit in the preceding financial year, shall deposit the service tax l....