service tax 25% and 75 %

[Asked by Guest]

how to pay 25 % serice tax and 75 % please send me the whole detail of all that

[YAGAY and SUN]

Dear Amit,

Either, you pay it from your credit account (CENVAT account) or if balance is not available in your credit account, then, you can pay it from your current account (cash payment - online) through GAR-7 challan.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Mahir S]

It refers to the percentage to be calculated on the service tax rate i.e. on 12.36%.

25 % refers to 25% tax of 12.36% or tax to be paid at 3.09 %, (whichever is easy to understand).

[Ravi Kumar Somani]

Dear Mr. Amit,

Please clearly specify for which service you want to know these details. if it is supply of manpower or GTA service which are liable under reverse charge then payments has to be mandatorily made in Cash. Please keep the query clear.

AI Summary

Service tax payment methods: use CENVAT credit or cash via GAR-7; reverse-charge liabilities require cash payment.
Payment of service tax may be made from available CENVAT credit or, if credit is insufficient, by cash deposit using the GAR-7 challan (online). The "25% and 75%" reference denotes proportionate application to the consolidated service tax rate producing a smaller effective percentage of the gross; however, where a liability arises under the reverse charge mechanism, payment must be made in cash and cannot be discharged from credit.