Levy of interest u/s 75 of FA - the levy was made for the entire ...
Interest Imposed Under Finance Act Section 75 Deemed Improper for Partial Month Delay Not Exceeding 30 Days.
March 7, 2019
Case Laws Service Tax HC
Levy of interest u/s 75 of FA - the levy was made for the entire month, despite the delay being only for certain days spreading over two months, but not exceeding 30 days. We find the said levy to be improper and not sanctioned by the Statute.
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