Partner
192 Points
Joined March 2013
As per the provisions of Rule 7(1) of Service Tax Rules 1994 - Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-
3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
As per the provisions of Rule 7(3) of Service Tax Rules 1994 - Every assessee shall submit the half-yearly return electronically.
Since Rule 7(1) requires the the return to be submitted alongwith copy of TR-6 Challans, it appears that filing of hard copy of ST-3 with Challans is mandatory, because even after electronic filing of return has been made mandatory no amendment has been made in Rule 7(1) of Service Tax Rules 1994.