Where should the assessee pay the Service Tax?
Ans. The assessee should deposit the Service Tax to be paid during the month/quarter in the specified branches of specified Banks. The list of such Banks & Branches are available with the jurisdictional Commissionerate of Central Excise. The amount should be paid to the credit of the Central Government by the 25th of the following month or quarter as the case may be, in Form TR-6 challan (yellow colour). Different heads of accounts have been specified for different taxable services by the Govt. under which the payment has to be made.
Related Questions
- Is the Service Tax payable by the assessee, even in cases where his clients do not pay for the service rendered or pay only a part of the bill raised in this regards?
- Is the Service Tax payable by the assessee even in cases where his clients do not pay for the service rendered or pay only a part of the bill raised in this regard?
- Where should the assessee pay the Service Tax?