28/11/2013
RULE 6 OF THE SERVICE TAX RULES, 1994 - PAYMENT - SERVICE TAX - LIMIT FOR MANDATORY E-PAYMENT REDUCED FROM RS. 10 LAKHS TO RS. 1 LAKHS
NOTIFICATION NO. 16/2013-ST, DATED 22-11-2013
In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 ( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:—
1. (1) These rules may be called the Service Tax Third ( Amendment) Rules, 2013.
(2) They shall come into force on the 1st day of January, 2014.
2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), in the proviso, for the words " rupees ten lakh" , the words " rupees one lakh" shall be substituted.