Help - profession tax and service tax

Hi, Please help me regarding the following:

1. Is electronic payment of profession tax mandatory?

2. Is the return filing and payment due date same for profession tax?

3. Do we have any amendment regarding periodicity of filing service tax return from six monthly to quarterly in the Union Budget 2012 i.e. effective from 01/04/2012?

4. I have read that individuals and partnership firms who does not come under Tax Audit have option to pay service tax on receipt basis from 01/04/2012 as stated in the budget of 2012 . Is that right?

Thanks in advance