As per the proviso to sub rule 2 of rule 6 of the service tax rules
an assessee who has paid st of rs 50l or more during a pfy shall deposit the st liable to be paid by him electronically through Internet Banking
the question is : our s is a manufacturing company having plants accross india each plant is having separate ST registration no. ST paid by each individual unit does not exceed Rs.50 L but all the units put together exceeds the said limit and payment for all the units will be made from HO , NOW WHETHER THE SAID RULE IS APPLICABLE IN THE PRESENT CASE
REGARDS, CA RAMAKRISHNA SANGU
CAclubindia
