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of <h1>CESTAT Mumbai Upholds Interest on Delayed Service Tax Payment</h1> <h3>BALLARPUR INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., NAGPUR</h3> The Appellate Tribunal CESTAT Mumbai upheld the levy of interest on delayed payment of service tax under Section 75 of the Finance Act, 1994, finding the ... - The Appellate Tribunal CESTAT Mumbai upheld the levy of interest on delayed payment of service tax under Section 75 of the Finance Act, 1994. The appellants challenged the levy but the tribunal found the provisions of Section 75 to be mandatory, making the appellants liable to pay interest. The appeals were rejected.
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