Due date for the payment of the Service tax is 5th of the following calender month as applicable monthly/quarterly.
According to rules, if in case this 5th is a Public Holiday then Due date will be considered as the next working day.
Accordingly i just wanted to know, when there is some shut down or riot or by any other reason banks remained closed on the 5th, then will the due date is considered as next working day or it will remain 5th only?
CAclubindia
