TaxTMI 
TaxTMI 
Due dates
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....rovided in the taxable territory by one person to another and collected in such manner as may be prescribed. Above charging section clearly states that as soon as services provided or agreed to be provided, service tax is levied. Further, Point of Taxation Rules, 2011 prescribes various circumstances and situations in which point of taxation is to be decided. B. Collection of Service Tax Rule 6 (1) of Service Tax Rules, 1994 provides the specified date for discharge of service tax liability as: B (1) Payment of service tax Receipt Basis - In case of assessee is a individuals, partnership firms and one person companies W.e.f. 1.4.2016, in case of assessee is a individuals, partnership firms and one person companies may choose to pay....
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.... to all Individuals and partnership firms whether or not they are required to pay service tax on accrual basis or receipt basis. W.e.f. 1.4.2016, where the assessee is a one person company whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year also requires to pay service tax on quarterly basis through out the current financial year. Monthly payment of service tax in other cases:- The service tax on the value of taxable services received / provided during any calendar month shall be paid to the credit of the Central Government by the 5th (6th in case of electronic payment) of the month immediately following the said calendar month. Provided further that the....
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....t March 31st March ========== D. Due dates for filing of Service Tax Return Rule 7 of Service Tax Rules, 1994 For All Assesses: Return to be filed Half Yearly electronically Period Due Date 1st April to 30th September 25th October 1st October to 31st March 25th April ========== E. Due date for filing of Cenvat Credit Return Rule 9(9) of Cenvat Credit Rules, 2004 In each case: Return to be filed Half Yearly Period Due Date 1st April to 30th September 30th October 1st October to 31st March 30th April ========== F. Due dates for payment of service tax in case of Reverse Charge u/s 68(2) What is the due date of payment of tax in case the liability to pay service tax is on Service Receiver? 1. Specific provision has be....