The Central Board of Excise and Customs have made the filing of service
tax return filing mandatory 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.
For White-Collar Legal,
Partner
Kunal
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