Late payment of Service Tax due to bank strike

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

12 September 2010 Online Service tax could not be deposited as Banks Online Payment server failed due to Bank strike in 6th & 7Th Aug 2009.

But the above Service Tax was deposited on 8th Aug2009 in the early morning as soon as Bank Server restated.

My Question :
Is Interest applicable for 2 days on the service Tax Amount as this was delayed on account Bank strike not because of the payer?

Shyam Lal Naik

Shyam Lal Naik (Expert)
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12 September 2010 Interest not applicable in this case as per the relevant provisions of General Clauses Act.

Querist : Anonymous

Querist : Anonymous (Querist)

13 September 2010 Mr. Shyam Lal Naik

Thanks for guiding me on the Late deposit of Service Tax on account of Bank Strike. Please provide the specific clause of General Clauses Act in which it is mention that there is no need to deposit the interest on late deposit of Tax on account of Bank Strike.

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