(2A)[ For the purpose of this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque.] [Substituted (w.e.f. 12.09.2007) by Notification No. 39/2007-S.T dated 12.09.2007.]
