Mandatory e-filing of service tax returns requires every assessee to submit half-yearly returns electronically, altering compliance procedure. An amendment to rule 7 of the Service Tax Rules, 1994 removes the proviso to sub rule (2) and inserts a new sub rule mandating that every assessee submit the half yearly service tax return electronically, creating a compulsory e filing obligation under the Service Tax (Fourth Amendment) Rules, 2011 and grounded in the rule making power of section 94 of the Finance Act, 1994.