CA Student
15932 Points
Posted on 03 January 2014
| Originally posted by : Hardik |
 |
On 6th of month u Have to pay St with Interest...!! No relief Available for this. |
 |
If the last day of payment of service tax is a public holiday, tax can be paid on next working day (CBE&C Circular No. 63/12/2003 - S.T. dated 14.10.2003).
.
‘Public Holiday’ declared by Central/State Government/Union Territory, includes ‘Sundays’ as indicated under the explanation to Sec. 25 of the Negotiable Instruments Act.
.
But you can also pay it electronically as well.
.
Moreover, if you have already paid service tax of Rs. 1 lakh or more (Cash+CENVAT) during the current year, then w.e.f 01.01.2014, you need to make mandatory e-payment.