so now take your first invoice
Ignore date of billing i.e 19.01.09 but date of receipt of payment is 12.02.2009 so due date for amounts received in month of FEB is 05.03.2009 or 06.03.2009(for electronic payment) & today is only 9th only 2-3 delay .
Interest On delay payment: as explained above the due date for payment of service tax for the above bill (for Feb) has already gone so we have to pay interest penalty which is 13 % per annum at simple Interest.So we will calculate interest for 4-5 days on amount payable @13 % per annum.In service tax act/rules there is no provision to charge full month interest for delay in part of month.So interest is chargeable for actual delay period for payment.
Now You second Invoice ,as per detail given above ,amount has been collected on 04.03.2009 so it's due date to pay service tax is 31.03.2009 and not 5th April as given above due date for service tax collected in month of march is payable by 31st march in same month.
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