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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Demand of interest - inasmuch as the tax has been paid only on ...


Interest Due for Late Tax Payments: Respondent Liable for Delays of 102 and 10 Days.

October 19, 2014

Case Laws     Service Tax     AT

Demand of interest - inasmuch as the tax has been paid only on 15/02/2007 by debit in the CENVAT account, whereas the due dates for payment of tax were 05/09/2006 and 05/02/2007, there are delays of 102 days and 10 days in payment of tax and for these delays, the respondent is certainly liable to pay interest - AT

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