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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

The interest is evidently and explicitly payable under Rule ...

Case Laws     Service Tax

February 3, 2020

The interest is evidently and explicitly payable under Rule 6(3A) clause (e) read with Rule 14 of CCR 2004. The interest has indeed been demanded under Rule 14 of CCR 2004. Merely because they have also not mentioned Rule 6(3A) in the Show Cause Notice, it does not vitiate the entire demand of interest.

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