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of <h1>Service Tax Deadline Extended to August 20, 2005, for Flood-Affected Maharashtra and Gujarat; No Penalties u/s 80.</h1> Due to severe rains and floods in Maharashtra and Gujarat, service taxpayers in these regions faced challenges in meeting the service tax payment deadline for July 2005. The Central Board of Excise & Customs has decided to extend the payment deadline to 20th August 2005. Under Section 80 of the Finance Act, 1994, no penalties will be imposed for late payments made by this new deadline, provided the full tax liability for July is settled by then. This leniency is granted due to the extraordinary circumstances affecting the taxpayers in these states.
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