Service Tax Returns E-Filing

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SYED HABEEB

SYED HABEEB (Querist)
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23 April 2010 Dear Sir

Whether Service Tax E-Filing is mandatory

Ram Avtar Singh

Ram Avtar Singh (Expert)
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23 April 2010 Notification No. 01/2010-ST dated 19.02.2010 makes it mandatory for assesses who have paid total Service Tax of rupees ten lakhs or more including the amount of tax paid by utilization of CENVAT credit in the preceding financial year to file the half-yearly return (ST-3), electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994 and deposit the service Tax liable to be paid, electronically, through internet banking under sub-rule (2) of Rule 6 of the Service Tax Rules, 1994.