https://www.taxtmi.com/forum/issue?id=2456 Electronic payment of service tax is mandatory for assessees whose total service tax payment, including utilization of CENVAT credit in the preceding financial year, meets the prescribed threshold; the threshold is computed as the sum of the PLA account and CENVAT credit utilization, so PLA alone is not determinative. Electronic filing of the half-yearly return is likewise mandatory for assessees meeting the same aggregated prior-year payment criterion. en-us Thu, 09 Dec 2010 18:54:03 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2456 Electronic payment of service tax is mandatory for assessees whose total service tax payment, including utilization of CENVAT credit in the preceding financial year, meets the prescribed threshold; the threshold is computed as the sum of the PLA account and CENVAT credit utilization, so PLA alone is not determinative. Electronic filing of the half-yearly return is likewise mandatory for assessees meeting the same aggregated prior-year payment criterion. Discussion-Forum Central Excise Thu, 09 Dec 2010 18:54:03 +0530 https://www.taxtmi.com/forum/issue?id=2456