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    <title>Due date of Service Tax payment</title>
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    <description>Rule 6 prescribes that service tax is payable by the 6th day of the month when paid electronically and by the 5th day in other cases, both immediately following the calendar month in which the service is deemed provided; the 25th of the following month was the ST-3 return filing deadline, and companies often operated on a monthly 25th filing while non-companies used quarterly filing dates for interest calculation.</description>
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