The appellant has discharged his duty liability belatedly; ...
Appellant Must Pay Interest on Delayed Duty Liability u/s 75 of the Finance Act, 1994.
June 21, 2018
Case Laws Service Tax AT
The appellant has discharged his duty liability belatedly; consequently the appellant is required to pay interest for the said delay. The provision of section 75 of Finance Act, 1994 are unambiguous that the assessee is obliged to remit interest on delayed payment of tax.
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