CIR. NO.63/12/2003-CX(ST), DT. 14/10/2003

Avoid hardship to Service Tax assesses on account of 25th of the month being a public holiday

I am directed to say that doubts have arisen with regard to the last date of payment of Service Tax and for filing the Service Tax return in case the 25th of the month in which the Service Tax is to be paid or return filed happens to be public holiday.

2. As per the Rule 6 & 7 of the Service Tax Rules 1994, Service Tax received by the service provider is to be deposited with the Central Government by 25th of the month immediately following the month in which it is received. In case of individual or proprietary or partnership firm the Service Tax received during any quarter shall be deposited with Central Government by 25th of the month immediately following the said quarter.

3. Adequate precautions should be taken by the service providers to deposit the tax in time. In case of genuine hardship on account of public holiday on 25th of the month in which a service provider has to pay the service tax or file the returns, he may pay the service tax in Government account on next working day immediately following the holiday. Same thing applies with regard to filing of return.

4. Field formations may be suitably informed.

5. Suitable trade notice may be issued for the information of the trade.

6. Receipt of this Circular may please be acknowledged.

Sd/-
(Manish Mohan)
Under Secretary to the Government of India

[F. No. 137/44/2003-CX.4]

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