ATTENTION ENTREPRENEURS/ ENTERPRISES
Discharging Central Excise duty / Service Tax liability by 31st March, 2008 – Reg.
Office of the Commissioner of Customs & Central Excise, ICE House, Patto Plaza, Panaji-Goa – Trade Notice no.3/2008 – C.Ex.
As you are aware, Rule 8(1) of the Central Excise Rules, 2002 requires that in the case of goods removed during the month of March, the duty shall be paid by 31st March of the Calendar Year. Similarly, Rule 6(1) of the Service Tax Rules, 1994 requires that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as applicable, shall be paid to the credit of the Central Government by 31st day of March of the Calendar Year.
2. Accordingly, all assessees are requested to ensure that Central Excise duties payable for the month of March, 2008 and Service Tax payable for month of March, 2008 / quarter ending in March, 2008 are paid by 31st March, 2008 without fail.