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

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Full Text of the Document

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....d for e-payment to rupees one lakh. 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 liable to be paid by him electronically, through internet banking. Vide notification number 16/2013....