Date of Cheque Presentation is date of payment of Service Tax

M/s. DB Corp Ltd. Vs. Commissioner of Central Excise (CESTAT Delhi)

There is demand of interest for the intervening period from the date of presentation of cheque till its realization. I find that as per Rule 6 (2A) of the Service Tax Rules, 1994, the date of presentation of cheque is the date of payment of Service tax. Same view has been taken by the Tribunal in the case of Please become a Premium member. If you are already a Premium member, login here to access the full content.