Due date of Service Tax payment

[Sudhir Kumar]

Sir, Please provide the due date of payment of Service Tax for the period 2002-03 to 2005-06 ? As the department has calculated the interest taking into account the 25th of the succeding month as due date of payment. For ex. for April, 2002 it is 25.05.2002 similarly for May, 2002 it is 25th june, 2002.

AI Summary

Service Tax Payment Due Date Is 5th or 6th Day After Service Month Under Rule 6, Not 25th The due date for payment of Service Tax for the period 2002-03 to 2005-06 is not the 25th of the succeeding month as the department assumed. Instead, the 25th was the last date for filing the ST-3 return. According to Rule 6 of the Service Tax Rules, the tax must be paid by the 6th day of the following month if paid electronically, or by the 5th day if paid by other means, immediately after the month in which the service was provided. Interest calculations based on the 25th as the due date are therefore incorrect.