As per notification no 43/2011-ST dated 25th Aug,2011, Every Service Tax Assessee is require mandatory e-filing of service tax return.

As of now, online filing is mandatory for Assessee who is liable to pay service tax more than Rs.10 Lacs which include cash and cenvat credit.

However Due to this notification it is necessary for all assessee to file service tax return electronically. 

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