plzz plzzzz help

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 August 2010 for the payament of duty relating to May assessee deposited cheque with the designated bank on 5th june.however cheque was actually passed on 7th june. when will the service tax be deemed to have been paid?

pls help.. its urgent

Aditya Maheshwari

Aditya Maheshwari (Expert)
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20 August 2010 Date of payment of service tax
(2A) For the purpose of this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque.
As per service tax rules.

So ur payment in time.

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PANKAJ KHURANA

PANKAJ KHURANA (Expert)
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20 August 2010 Agreed with CA Aditya

The tribunal had also held in one case that, where the cheque was not dishonoured, the payment must be deemed to be made on the date on which cheque was handed over to the government and not on the date on which the cheque was encashed- Bharti cellular Ltd V CCE [194-2006] STT 271 (New delhi- CEGAT)

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