TaxTMI 
TaxTMI 
due date for service tax payment
12 Nov 2010 
1 Reply 
7146 Views Asked by
Service tax payment deadlines require monthly or quarterly deposit; interest applies for delayed payment at government fixed rates.
Rule 6 of the Service Tax Rules, 1994 requires service tax on monthly receipts to be paid by the 6th day of the following month if paid electronically and by the 5th day otherwise, with individuals, proprietors and partnerships operating on a quarterly payment cycle subject to the same electronic/non electronic cut offs; March receipts must be paid by 31st March. Section 75 mandates payment of simple interest for delayed crediting of tax for the period of delay, at a rate fixed by Central Government notification bounded not below ten percent and not exceeding thirty six percent per annum. (AI Summary)
Rule 6 of the Service Tax Rules, 1994 requires service tax on monthly receipts to be paid by the 6th day of the following month if paid electronically and by the 5th day otherwise, with individuals, proprietors and partnerships operating on a quarterly payment cycle subject to the same electronic/non electronic cut offs; March receipts must be paid by 31st March. Section 75 mandates payment of simple interest for delayed crediting of tax for the period of delay, at a rate fixed by Central Government notification bounded not below ten percent and not exceeding thirty six percent per annum. (AI Summary)
please send service tax date of payment from 01/04/2003 to 30/9/2010 and interest calculation rate for same thanks