Seeks to amend rule6(2) of the Service Tax Rules, 1994 so as to lower the threshold for epayment from Rs ten lakhs to Rs one lakh - 16/2013 - Service Tax

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 749 (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.