Mandatory e-payment requirement expanded from large payers to universal electronic remittance, with limited administrative exceptions. Mandatory e-payment of service tax progressively expanded from a high-threshold obligation to a universal requirement for assessees, with successive notifications lowering the monetary threshold and ultimately making electronic remittance generally compulsory, subject only to limited administrative exceptions by the jurisdictional AC/DC; the framework integrates cash and CENVAT components in assessing applicability.