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    <title>Duty payment due on public holiday</title>
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    <description>If a service tax payment due date falls on a public holiday, taxpayers may pay via electronic channels on that holiday; where banking channels are used and payment cannot be made because of the holiday, payment on the next working day is treated as within time under Limitation Act principles and related commercial law provisions. Administrative guidance supports electronic payment use and accepts next-working-day banking payments when the due date is a holiday.</description>
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      <title>Duty payment due on public holiday</title>
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      <description>If a service tax payment due date falls on a public holiday, taxpayers may pay via electronic channels on that holiday; where banking channels are used and payment cannot be made because of the holiday, payment on the next working day is treated as within time under Limitation Act principles and related commercial law provisions. Administrative guidance supports electronic payment use and accepts next-working-day banking payments when the due date is a holiday.</description>
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