(2)The assessee shall deposit the service tax liable to be paid by him with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR-6 or in any other manner prescribed by the Central Board of Excise and Customs.[Provided that where an assessee has paid a total service tax of rupees [one lakh or more] [Substituted (w.e.f. 01.04.2010) by Notification No. 01/2010-ST, dated 19.02.2010. Before this substitution, the proviso as inserted by Notification No.27/2006-S.T., dated 21.09.2006 (w.e.f. 1.10.2006)] 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.] [Inserted (w.e.f. 01.3.2008) by Notification No. 04/2008-ST dated 01. 03.2008.]
