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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