1.with effect from 1-4-2010,all the assesse who have paid service tax of rs.1000000 or more in preceeding financial year including the amount paid by utilizing cenvat credit shall discharge the service tax liablity through internet banking 2.with effect from 1-4-2010,all the assesse who have paid service tax of rs.1000000 or more in preceeding financial year including the amount paid by utilizing cenvat credit shall file return also electronically