Service tax due date

if it falls on public holiday then next day will be considered for due payment date ..here it will be 6th OCT

October 6 is the Dusshera (VIjaya Dasami) holiday as per few states holidays list of central excise offices and income tax offices. So on Oct 5 there is no holiday.

Originally posted by : Chirayu Kothi
	@ Nirav .Read Notification carefully amended and proviso is deleted now and den interprete it.

Sir,

Changes have been made in Rule 7 of service tax rules. Rule 7 prescribes how and when service tax returns should be filed. The following proviso has been omitted

"Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
[Provided that where an assessee has paid a total service tax of rupees ten lakh or more including
the amount paid by utilization of CENVAT credit, in the preceding financial year, he shall file the return electronically.]"

Therefore, I am of the view that e-payment of service tax is not mandatory.

Originally posted by : Deepak Gupta
	If the last date for paying tax is a public holiday, tax may be paid on the next working day - Circular 63/12/2003 dated 14/10/2003. The State Government of West Bengal has decided to declare 5th October and 6th October to be Public Holiday during the year 2011 under N.I. Act..

As service tax is Central subject can holidays declared by State Govt be treated as public holiday for the purpose of calculation of due date for payment of service tax.

I THINK,DATE OF PAYMENT WILL BE ,REMAIN 5th.....until any leave declaration....but keep in mind 5th..

NOW AS PER RECENT NOTIFICATION, E-FILING OF RETURN IS COMPULSORY FOR ALL ASSESSEE...

FROM 1ST OCTOBER....

SERVICE TAX RETURN DATE IS 25 OCT ,
 

u can pay on 6 th

25th Oct is the last date for filing of service tax return butit will heald on next update