The limit for Compulsory Online Payment of Service Tax has been reduced to 1 Lakh, applicable from Jan 1, 2014.

The Provision says, "where an assessee has paid a total service tax of rupees '1 Lakh' or more including the amount paid by utilization of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking".

Earlier this limit is 10 Lakhs.