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Rule 6 - Payment of Service Tax - Service Tax Rules, 1994
Service Tax Rules, 1994
6. Payment of service tax. - 1 (1) The service tax shall be paid to the credit of the Central Government,- (i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and (ii) by the 5th day of the month, in any other case, immediately following the calendar month in which the 22 service is deemed to be provided as per the rules framed in this regard Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax s ....... - .......