Rule 7 PoTR: Assessee Must Pay Service Tax via Reverse Charge by 6th of Following Month.

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....Rule 7 of PoTR, overrules the other Rules and specifically applies to the case in hand and as per the said Rule, the assessee is required to pay service tax under reverse charge mechanism, on 6th of next month of the month in which either they have accounted for or made the payment to service provider whichever is earlier. - AT....