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Regarding lowering of the threshold for e-payment to rupees one lakh
December, 02nd 2013

F.No: 137/116/2012- Service Tax

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Service Tax Wing



New Delhi the 22nd November, 2013



All Chief Commissioners of Central Excise / Customs and Central Excise

Directors General of  Service Tax /Central Excise Intelligence /Audit/Systems

All Commissioners of Central Excise/ Customs and Central Excise

All Commissioners of  Service Tax

Commissioners LTU Mumbai/Delhi/Bangalore/Chennai/Kolkata

All Additional Directors General Systems

Joint Secretary TRU-I & II




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



            In terms of the proviso to rule6(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- Service Tax dated the  22nd November, 2013, the proviso has been amended to the effect that an assessee who has paid a total of rupees one lakh  or more ( including the amount paid by utilising CENVAT) in the preceding financial year , shall have to deposit service tax electronically, through internet banking.


  1. A similar amendment to the third proviso to Rule 8(1) of the Central Excise Rules , 2002 has been made vide notification no 15/2013-Central Excise (N.T.) dated 22nd November 2013.


  1. Both these notifications shall come into effect from 1st January, 2014.


  1. All Chief Commissioners are requested to kindly ensure that trade/ public notices are issued immediately so that all assessees as well as the designated banks are aware of the above changes.  


Yours faithfully,



(Rajeev Yadav)

Director (Service Tax)


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