The
Central Government has third amendement vide Notification No 16
/2013-Service Tax, New Delhi, the 22nd November, 2013 to Rule 6(2) of
the Service Tax Rules, 1994 which is as under:
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
TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No 16 /2013-Service Tax
New Delhi, the 22nd November, 2013
1 Agrahayana, 1935 Saka
G.S.R
(E).-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.
F.No: 137/116/2012- Service Tax
(Rajeev Yadav)
Director
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-Service Tax, dated the 28th June, 1994 vide number G.S.R 546(E), dated the 28th June, 1994 and was last amended by notification No 5/2013- Service Tax, dated the 10th April, 2013, vide GSR 236 (E) dated the 22nd February, 2013.
