Service tax return filing

Refer Notification No. 01/2010 dated 19.02.2010.

2. In the Service Tax Rules 1994 (hereinafter referred to as the said rules), in rule 6, in sub-rule (2), for the proviso, the following proviso, shall be substituted, namely:-

“Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.”

3. In the said rules, in rule 7, after sub-rule (2), the following proviso shall be inserted, namely:-

 “Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically”.

thanks a lot Ashish

One more query... where can i get all latest notification of service tax at one place?

cbec.gov.in

agree and plese noted thte link:-

https://www.servicetax.gov.in/servtax_notfns_idx.htm

https://www.servicetaxindia.com/indexmain.asp