service tax payment

[Guest]

dear sir

we are manufacturer exporter in plastic industry.

we are paying service tax on goods transport agency by 6th of every next month.

now my question is it is paid by quarterly or not ?

please reply

thanking you in advance

[Mahir S]

Sir,

You have not clarified the status of your firm.

If your firm is a proprietary/partnership firm then you can pay the service tax on quarterly basis else on monthly basis.

Refer rule 6 (1) of Service tax rules, 1994.

AI Summary

Plastic Exporter Queries Service Tax Payment Frequency; Quarterly Payments Allowed for Proprietary or Partnership Firms per Rule 6(1). A manufacturer exporter in the plastic industry inquired about the frequency of service tax payments for a goods transport agency, questioning whether it can be paid quarterly instead of monthly. The response clarified that if the business is a proprietary or partnership firm, the service tax can be paid quarterly; otherwise, it must be paid monthly, referencing rule 6(1) of the Service Tax Rules, 1994.