Rate of interest – Section 75 - 026/04 - Service Tax

Superseded vide Notification No. 12/2014 - Service Tax dated 11th July, 2014

Rate of interest – Section 75

 Notification No. 26/2004-ST

Dated 10/09/2004

In exercise of the powers conferred by Section 75 of the Finance Act, 1994 the Central Government hereby fixes the rate of interest at “eighteen per cent” per annum for the purpose of the said section.

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Notes:-

1. Substituted vide notification no. 14/2011 ST dated 1.3.2011 w.e.f. 1.4.2011, before it was read as, “Thirteen percent”