19 October 2010
See the notification for mandatory e-filing for certain category of service providers in http://www.servicetax.gov.in/servtax_notfns_idx.htm Notification no.1/2010 dated 19/02/2010.
E-filing of Returns is mandatory for any assessee who has paid Service tax of rupees ten lakhs or more including the amount paid by utilization of CENVAT credit, in the preceding financial year shall file return by electronically as provided by Rule 7(2) [Notification No. 01/2010-ST dated 19/02/2010].