Online filing of returns

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Is online filing of returns/or online registration mandatory for all Service tax assessees? Is there any threshold for moving onto online from manual procedures(payment of tax/filing returns etc) followed at present?

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Dear Arjun,

                         While your  service Tax payable or paid amount  exceeding Rs 1000000 (Cash/Cenvat) . You should register, pay  and file your returns  on electronically. It was made mandatory from 01/04/2010. 

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