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2016 (4) TMI 374 - HC - Service TaxDate for deposit of Service tax by cheque - period between April and December, 2012 - VCES Scheme, 2013 - Manpower services - Assessee deposited service tax by cheque on 31.12.2013 but the bank realised the same on 8.1.2014 - Held that:- if the cheque is deposited by cheque then the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque. It is not in dispute that the assessee deposited the cheque constituting 50% of the service tax dues in terms of the VCES Scheme 2013 on 31.12.2013 and it was realised on 8.1.2014. With the cheque having been realized, the date on which the service tax should be taken to have been paid, is deemed to be the date of presentation of the said cheque in terms of Rule 6(2A) of the ST Rules. - Decided in favour of assessee
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