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TMI BlogPAYMENT OF SERVICE TAX UNDER RCMX X X X Extracts X X X X X X X X Extracts X X X X ..... PAYMENT OF SERVICE TAX UNDER RCM X X X X Extracts X X X X X X X X Extracts X X X X ..... arty on 05.12.2015 In the above case when we have to pay service tax under RCM . Reply By Ganeshan Kalyani: The Reply: Under reverse charge the liability arises on the date of payment to the service provider. in your case it is 05.12.2015. You will have to pay the liability on 06.12.2015. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Rule 6(1) provides that the service tax shall be paid to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of the Central Government by 6th day or 5th day immediately following the calendar month in which the service is deemed to be provided as per the rules framed in this regard. According to this rule you are to pay the service tax on 06.01.2016 if you pay it electronically. Reply By Ganeshan Kalyani: The Reply: As per Rule 6 (1) as referred by you which states service tax to be paid immedia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely following the calendar month in which the service is deemed to be provided would be interpreted to my mind as - invoice is dated 30.11.2015 which means service is provided in the same month, so the liability has raised as per rule in the same month i.e. November and therefore the tax is liable to be paid in the month of December by 5th / 6th. This is my view. X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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