https://www.taxtmi.com/caselaws?id=106 Service tax paid by cheque is treated as paid on the date the cheque is presented to the authorised bank, where the amended Rule 2A applies and the cheque is subsequently realised. If the cheque is presented before the due date and is not dishonoured, a short delay in realisation does not justify interest or penalty. On those facts, the payment is treated as timely and recovery of interest or penalty is not sustainable. en-us Tue, 10 Jun 2003 00:00:00 +0530 Thu, 03 Jul 2008 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106 Service tax paid by cheque is treated as paid on the date the cheque is presented to the authorised bank, where the amended Rule 2A applies and the cheque is subsequently realised. If the cheque is presented before the due date and is not dishonoured, a short delay in realisation does not justify interest or penalty. On those facts, the payment is treated as timely and recovery of interest or penalty is not sustainable. Case-Laws Service Tax Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106