Service tax due date

Page no : 2

Ashutosh Biswal (Asst.Manager Finance) (283 Points)
Replied 29 September 2011

if it falls on public holiday then next day will be considered for due payment date ..here it will be 6th OCT

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* Krishna * (CA Student) (6149 Points)
Replied 29 September 2011

October 6 is the Dusshera (VIjaya Dasami) holiday as per few states holidays list of central excise offices and income tax offices. So on Oct 5 there is no holiday.

Nirav Worah (CHARTERED ACCOUNTANT) (396 Points)
Replied 29 September 2011

Originally posted by : Chirayu Kothi
	@ Nirav .Read Notification carefully amended and proviso is deleted now and den interprete it.

Sir,

Changes have been made in Rule 7 of service tax rules. Rule 7 prescribes how and when service tax returns should be filed. The following proviso has been omitted

"Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
[Provided that where an assessee has paid a total service tax of rupees ten lakh or more including
the amount paid by utilization of CENVAT credit, in the preceding financial year, he shall file the return electronically.]"

Therefore, I am of the view that e-payment of service tax is not mandatory.

Nirav Worah (CHARTERED ACCOUNTANT) (396 Points)
Replied 29 September 2011

Originally posted by : Deepak Gupta
	If the last date for paying tax is a public holiday, tax may be paid on the next working day - Circular 63/12/2003 dated 14/10/2003. The State Government of West Bengal has decided to declare 5th October and 6th October to be Public Holiday during the year 2011 under N.I. Act..

As service tax is Central subject can holidays declared by State Govt be treated as public holiday for the purpose of calculation of due date for payment of service tax.