CA Student
15932 Points
Joined May 2011
With effect from 01.10.2014, e-payment of service tax mandatory for all assessees without any threshold limits. However, AC/DC of Central Excise may grant relaxation towards e-payment in appropriate cases.
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- Rule 6(2), of the ST Rules, 1994 has been amended vide Notification No. 09/2014-ST, dated 11.07.2014.