Interest on delayed payment of service tax through Cenvat Credit ...
Interest on Delayed Service Tax Not Enforceable After One Year Without Fraud, Misstatement, or Collusion Involvement.
November 12, 2021
Case Laws Service Tax AT
Interest on delayed payment of service tax through Cenvat Credit account - Period of limitation - it can very well be said that the tax liability or its interest component can never be enforced and recovered from the assessee beyond the period from one year without any allegation of wilful non-payment on the ground of fraud, mis-statement, collusion etc. - AT
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