TaxTMI 
TaxTMI 
we were a partnership firm registered under indian partnership act 1932. we have now converted the partneship firm into a LLP under LLP act 2008. whether change from partnership firm under 1932 to LLP under 2008 would require us to pay service tax from quarterly basis to monthly basis
due date for payment of service tax
02 Nov 2011 
3 Replies 
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Service tax payment frequency: conversion to LLP does not alter the quarterly payment obligation under service tax rules.
Conversion of a partnership firm into an LLP does not alter the periodicity for service tax payment: Rule 6 and its proviso apply the quarterly deposit and return schedule to partnership entities without distinguishing liability form, and LLPs are treated as taxed like partnership firms, so the quarterly due dates continue to govern post-conversion. (AI Summary)
Conversion of a partnership firm into an LLP does not alter the periodicity for service tax payment: Rule 6 and its proviso apply the quarterly deposit and return schedule to partnership entities without distinguishing liability form, and LLPs are treated as taxed like partnership firms, so the quarterly due dates continue to govern post-conversion. (AI Summary)