17 July 2012
The due date for payment of service tax is 5th of the subsequent month if the payment is made manually, if it is paid through electronic mode due date is 6th of the subsequent month.
However, in the case of Individual, HUF and partnership firms service tax liability is to be discharged on quarterly basis, the due date is 5th of the subsequent month of the end of the quarter if it is paid manually or 6th is paid through electronic mode.
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