Payment of service tax

This query is : Resolved

VIJAYA RAGHAVA SAI RAM (Querist)
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11 April 2014 Sir,

WE raised an invoice of 1crore for a software services on Jan 31st 2014,but we received the amount including service tax on 7th April 2014.

When will be the service tax payment date and the return filing date.

What is the interest on this

Annu Agarwal

Annu Agarwal (Expert)
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11 April 2014 Your laibility for service tax is from the date of invoice.So the service tax was due on 06.02.2014 as per Rule 6 of Service Tax Rules.
Return filling date is 25.04.2014 as per Rule 7 of Service Tax Rules
Rate of Interest is 18% simple interest from the due date till the date of payment as per section 75 of Finance Act,1994.