Service tax registration required for postal and railway services; must register, pay electronically and file returns. With effect from 1-4-2014, service tax registration and compliance under the Finance Act, 1994 apply to the Department of Posts and the Ministry of Railways; they and their subordinate offices must register, make electronic payment of duty, file returns electronically, seek assistance from the jurisdictional Chief Commissioner/Commissioner, and, after completing formalities and accommodating transition and internal reorganisation, be audited to verify correct discharge of service tax liability.