26 July 2013
Sir My client is a Public limited company having around 40 offices in Punjab. All these offices have obtained their seperate service Tax No & each of them pays annual Tax of Rs. 1 Lac. Now my question is whether e-payment is compulsory for each of these officer ? I mean whether limit of 10 Lac is to be considered for each office or entity as a whole ?
Kindly refer provisio to rule 6(2) of service tax rules, 1994. It states that e-payment compulsory for service tax paid exceeding 10 Lac. So, in this reference kindly guide me regarding my doubt.
CAclubindia
