TaxTMI 
TaxTMI 
Earlier the electronic filling return is mandotry for those assessee whose total tax liabilities more than 10.00 lakh. Please clarify that whether this limit is ommited or not as per Noti. No. 43/2011, dt. 25/08/2011.
notification no. 43/2011
27 Aug 2011 
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Electronic filing requirement: all service tax assessees must submit half-yearly returns electronically from the notified commencement.
The amendment to rule 7 of the Service Tax Rules, 1994 omits the proviso to sub rule (2) and inserts a new sub rule providing that every assessee shall submit the half yearly return electronically, with the amendment coming into force on 1 October 2011 and removing the earlier threshold-based exception. (AI Summary)
The amendment to rule 7 of the Service Tax Rules, 1994 omits the proviso to sub rule (2) and inserts a new sub rule providing that every assessee shall submit the half yearly return electronically, with the amendment coming into force on 1 October 2011 and removing the earlier threshold-based exception. (AI Summary)