Service tax due date for payment

5/6 Aug

In case you are a corporate assessee ST to be paid by 5th or by 6th aug (electronically) 

& in case you are a non -corporate assessee (prop, partnership firm) ST to be paid by 5th or by 6th oct.

thanks much sirs.

a) in the same case, instead of September 3rd payment received, what happens if the payments are not received at all? how to deal with the money already paid to service tax authority? also will the assessee be eligible for any interest payment from service tax authority since the service tax is being paid in Advance and all the time there will be atleast 60 days delay between raising of invoice and actual receipt of payment

b) will help, if you can let know since when this rule is applicable.

Dear Naresh,

1) If it is a bad debt, service tax reversal not possible.

2) There is no provision of interest payment by the department. Service Tax to be paid on accrual basis. Pls see rule 6 (1) of service tax rules,1994 for exceptions. 

Rgds,

Ganesh