Duty payment due on public holiday

[S Rajiv Patro]

Dear Sir, Can you clarify on below topic?

If the due date for payment of service tax falls on public holiday so can we make the payment on next working day or on previous working day. If the answer is next working day then do let me know the notification details.

AI Summary

Service tax payment due on a holiday? Pay next working day or use e-payment option anytime. Supported by legal precedents. A query was raised regarding the payment of service tax when the due date falls on a public holiday. It was clarified that if paying through traditional banking channels, the payment can be made on the next working day, supported by the India Limitation Act and Negotiable Instrument Act. Several legal precedents were cited to affirm that actions due on a holiday can be completed the next working day. Alternatively, e-payment is mandatory and can be made even on holidays. A circular from CBE&C also supports payment on the next working day if the due date is a holiday.