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Service Tax - Highlights / Catch Notes

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SVLDRS - Levy of interest for part payment - If the respondents ...

Case Laws     Service Tax

August 2, 2023

SVLDRS - Levy of interest for part payment - If the respondents are allowed to levy interest for the entire tax liability, when the portion of the tax is paid, then the same is without any authority of law - In the present case, the petitioner has paid 90% of the tax liability, but failed to pay the balance amount, then the petitioner is liable to pay interest for the balance amount alone. - HC

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