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Historical Perspective Service Tax

Central Excise - E-payment of Indirect Taxes - 03 - The provisions requiring mandatory payment of Central Excise Duty/Customs Duty/Service Tax has covered a significant journey since introduction in 2006/2007. The following details will help us in understanding this journey. • Vide notification No. 27/2006-Service Tax, dt.21.09.2006 (with effect from 1.10.2006), first time, e-payment of Service Tax was made mandatory for Service Tax assessees who had paid tax of ₹ 50 Lakhs or above in .....

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