service tax payment

[Asked by 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

Service tax payment periodicity depends on firm status; proprietorships or partnerships may remit quarterly, others monthly under rule 6(1).
Service tax payment periodicity is determined by the taxpayer's organisational status: proprietorships or partnerships may use the quarterly payment option, while other taxpayers are required to remit service tax monthly in accordance with the Service Tax Rules for timing of filings and deposits.