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

Payment of service tax: electronic payments allowed on holidays; banking payments may be made on the next working day.
If a service tax payment due date falls on a public holiday, taxpayers may pay via electronic channels on that holiday; where banking channels are used and payment cannot be made because of the holiday, payment on the next working day is treated as within time under Limitation Act principles and related commercial law provisions. Administrative guidance supports electronic payment use and accepts next-working-day banking payments when the due date is a holiday.