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of <h1>Service Tax Rules 1994: Payment Deadlines, Electronic Mandates, and Calculation Options for Various Services Explained</h1> The Service Tax Rules, 1994, specify the procedures for payment of service tax to the Central Government. Tax must be paid by the 6th of the month if done electronically, or by the 5th otherwise. For smaller entities, payment is due by the 6th or 5th of the month following the quarter. Special provisions exist for March payments and specific regions. Tax can be paid in advance, with adjustments allowed for excess payments. Electronic payment is mandatory, with exceptions allowed. Different options exist for calculating tax on services like air travel, insurance, currency exchange, and lotteries.
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