25 October 2010
E-filing is mandatory for only assessee paid Service tax of Rs. 10 Laksh (cash+ canvat) during FY-2009-10. so your payment only Rs.1.50 lakh, you are not covered under mandatory e filing of return
Under the service tax, you are supposed to file the return even though your receipts are 8 lakhs.
The limit of 10 lakh is applicable for whether to pay service tax or not on the receipts made by you.
The limit of 9 lakh is applicable for the registration. In other words, if receipts exceeds Rs. 9 lakhs, assessee has to take service tax registration number.
So, filing of return has nothing to do with your receipts of 9 lakhs or 10 lakhs.
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