Service tax due date under rc/prc

Sujit Talukder (service) (719 Points)

30 March 2014  

It is undisputed that service tax for the month of March is required to be paid by 31st day of March itself.

Now, in case of invoices received on which service tax is required to be paid under RC/PRC mechanism for the month of March 2014 on say, 10th April 2014 and paid to the vendor on 16th April, 2014, what will be the due date for the service tax on that invoice? 31st March or 5th May.

The invoice is booked on 31.03.2014 as per normal acounting practice.

Please guide.

Regards

Sujit