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of <h1>Revenue's Appeal Dismissed in Late Service Tax Payment Case</h1> The Revenue's appeal against an Order-in-Appeal, seeking interest for late service tax payment, was dismissed. The respondent's argument, based on a ... - The Revenue appealed against an Order-in-Appeal, claiming interest due to late service tax payment. The respondent argued that the cheque was deposited on time, relying on a circular stating payment is deemed made when the cheque is handed over. The circular was in effect during the dispute period and the appeal was dismissed.
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