24 October 2015
By Circular No. 63/2003 dated 14-10-2003, Board clarified,
++Doubts have arisen with regard to the last date of payment of Service Tax and for filing the Service Tax return in case the 25th of the month in which the Service Tax is to be paid or return filed happens to be public holiday.
++ In case of genuine hardship on account of public holiday on 25th of the month in which a service provider has to pay the service tax or file the returns, he may pay the service tax in Government account on next working day immediately following the holiday. Same thing applies with regard to the filing of return.
However in view of electronic filing of returns nowadays we should strive to file returns by 25th itself to avoid any disputes as Serviec tax Deptt. is also showing the last date as 25/10/2015 in its site / advertisements...
CAclubindia
