TaxTMI 
TaxTMI 
how to pay 25 % serice tax and 75 % please send me the whole detail of all that
service tax 25% and 75 %
04 Oct 2014 
3 Replies 
1602 Views Asked by
Guest 
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. (AI Summary)
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. (AI Summary)