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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

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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