It is now mandatory for all assessees from 1.10.2011 onwards
No paper returns allowed now
No documents to be attached with these returns
No need to sign and submit hardcopy of e filied return (like in Income tax)
On successful e filng, a unique document reference number is generated. This number contains the Service tax registration no as well as the period for which return filed.
Exam Questions
Question 27
PS Ltd. has paid service tax of Rs. 9 lakh during the preceding financial year. You are required
to examine whether it is required to file service tax return electronically for the half year ended
September 30, 20XX.
Service Tax Rules, 1994 provide that every assessee has to submit half-yearly service tax
return electronically, irrespective of the amount of service tax paid by him in the preceding
financial year. Hence, PS Ltd. has to file service tax return electronically for the half year
ended September 30, 20XX.
