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Part B : Indirect Taxes
Service Tax
23 Procedure for electronic filing of service tax returns and
e-payment of Service Tax — Circular No. 919/09/2010-CX, dated 23-3-2010.
By this Circular a detailed procedure has been provided for
electronic filing of service tax return and electronic payment of service tax,
which has been earlier made mandatory w.e.f. 1-4-2010 vide Notification No.
01/2010-ST, dated 19th February, 2010 for the assessee who has paid total
service tax of Rs.10 lacs or more (including amount paid by way of utilisation
of CENVAT Credit) in preceding financial year. The detailed procedure is
available at the website http://www.cbec.gov.in.
