Chartred Accountant
435 Points
Joined May 2010
A proviso has been added in Rule 7 of Service Tax Rules,1994 which mandates the filing of service Tax Return electronically where an assessee has paid a Total ST of Rs. 10L or more(Including the amount paid by utilisation of cenvat credit) in the preceeding financial year.
No rules in the act and no notification restricts an assessee from filing return electronically. Moreover the objective of the dept is to promote e-payment of taxes and e-filing of returns.You can definately file your ST-3 electronically.