Electronic payment and filing requirement: prior-year service tax above threshold mandates electronic returns and payments. The Service Tax (Amendment) Rules, 2010, effective 1 April 2010, require electronic deposit of service tax through internet banking where an assessee paid total service tax of ten lakh or more in the preceding financial year, including amounts paid by utilisation of CENVAT credit; they also require electronic filing of the return for assessees meeting the same threshold.