Service Tax — Payment by cheque not to be treated as discharge of duty unless the cheque is encashed

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....Payment of Service Tax by cheque in authorized banks - Consequences of delay in encashment beyond due date - It has been clarified by the Central Board of Excise & Customs, New Delhi under it's letter F. No. 137/10/2000-CX. 4, dated 10-6-2001 that as per RBI instruction, when the payment is made either in cash or by the demand draft, the immediate credit has to be taken. When a cheque is tendered....