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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Interest on delayed payment - no demand has been raised in the ...


Show Cause Notice Demands Interest on Delayed Service Tax Without Principal Tax Demand; Interest Linked to Duty Liability.

February 27, 2019

Case Laws     Service Tax     AT

Interest on delayed payment - no demand has been raised in the show cause notice - SCN issued to demand only interest amount - Admittedly, there is delay in payment of Service Tax and once the duty is admitted, interest cannot be detached from the duty liability.

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