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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

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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