https://www.taxtmi.com/caselaws?id=163283 Valid cheque tendered to the authorised bank on the due date was treated as payment on that date under the applicable service tax circular, provided the cheque was not dishonoured. Because the circular remained in force during the relevant period, later credit of the amount into the Government account did not make the payment delayed. Interest for delayed payment was therefore not chargeable on the basis of the later clearance date, and the claim for interest was rejected. en-us Tue, 31 Aug 2004 00:00:00 +0530 Fri, 28 Mar 2014 14:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163283 Valid cheque tendered to the authorised bank on the due date was treated as payment on that date under the applicable service tax circular, provided the cheque was not dishonoured. Because the circular remained in force during the relevant period, later credit of the amount into the Government account did not make the payment delayed. Interest for delayed payment was therefore not chargeable on the basis of the later clearance date, and the claim for interest was rejected. Case-Laws Service Tax Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163283