The Central Board of Excise and Customs have made the filing of service tax return filing mandatorily in electronic mode for all the assesses w.e.f 1st October, 2014.
Therefore all the assesses are required to file the returns diligently making use of internet banking.
Provided that the department has given powers to the Assistant commissioner that if the commissioner thinks fit, he can exempt any assessee from filing the return electronically.
