https://www.taxtmi.com/caselaws?id=71 Service tax paid by cheque before the due date is treated as paid on the date of tender where the cheque is subsequently honoured, rather than on the later bank-clearance date. Interest and penalty for delayed tax payment therefore do not arise merely because encashment occurred after the due date. Separate penalty for delayed filing of the service tax return may nevertheless be sustained where the delay remains unexplained and the penalty is not excessive. The interest demand and delayed-payment penalty were deleted, while the penalty for delayed return filing was retained. en-us Thu, 06 Dec 2001 00:00:00 +0530 Thu, 03 Jul 2008 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71 Service tax paid by cheque before the due date is treated as paid on the date of tender where the cheque is subsequently honoured, rather than on the later bank-clearance date. Interest and penalty for delayed tax payment therefore do not arise merely because encashment occurred after the due date. Separate penalty for delayed filing of the service tax return may nevertheless be sustained where the delay remains unexplained and the penalty is not excessive. The interest demand and delayed-payment penalty were deleted, while the penalty for delayed return filing was retained. Case-Laws Service Tax Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71