02 December 2010
In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter. For the purpose, quarters are : April to June, July to September, October to December and January to March. However, payment for the last quarter i.e. January to March is required to be made by 31st of March itself.
In case of any other category of service provider than specified in 1 above, service tax is to be paid on monthly basis, by the 5th of the following month. However, payment for the month of March is required to be made by 31st of March itself.
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