Points to be remembered while paying service tax:

The following important points should be kept in mind while paying service tax:

•  Service tax is to be paid on the value of taxable services which is charged by an assessee. Any income tax deducted at source is included in the charged amount. Therefore, service tax is to be paid on the amount of income tax deducted at source also.
•  Payment should be rounded off in multiple of rupees.
•  In case the amount of service tax is paid by cheque, the date of presentation of cheque to the bank designated by Central Board of Excise and Customs shall be considered as the date of payment, subject to realization of cheque.
•  Where the amount of service tax is paid in cash, the date of payment is the date on which cash is tendered to the designated bank.