13 October 2012
1.In all cases other than individual, Proprietorship firm or partnership firm the service tax is payable by 5th of the month succeeding the month in which the value of taxable service is realized. However for the value realized in the month of March tax has to be paid by 31st March itself.
Value Realized Due Date April 5th May May 5th June June 5th July July 5th August August 5th September September 5th October October 5th November November 5th December December 5th January January 5th February February 5th March March 31st March
1.If the assessee is an individual, proprietorship firm or partnership firm the due date for payment of tax is 5th of the month succeeding the quarter in which the value of taxable service is realized.
Value Realized Due Date April to June 5th July July to September 5th October October to December 5th January 2.However for the quarter ended 31st March i.e. for the the values realized in January, February and March tax has to be paid 31st March itself.
and point of taxation is date of issue of invoice or receipt of cash basis which ever is earlier
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