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    <description>Assessees whose Service Tax paid in the preceding financial year meets the specified high-value threshold, including amounts paid by utilization of CENVAT Credit, must deposit Service Tax electronically via EASIEST and file ST-3 returns electronically through ACES with effect from 1 April 2010; manual returns will not be accepted for such assessees. The notice provides facilitation contacts, helpdesk details, and a designated Deputy Commissioner for queries on e-payment and e-filing.</description>
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