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of <h1>Interest Rate for Late Service Tax Payments Raised to 18% Under Section 75 of Finance Act 1994, Effective April 2011.</h1> The Central Government has amended the notification No. 26/2004-Service Tax, increasing the interest rate for late payment from 13% to 18%, effective from April 1, 2011. This change is made under the authority of section 75 of the Finance Act, 1994. The amendment was officially announced in notification No. 14/2011-Service Tax, dated March 1, 2011, and published in the Gazette of India.
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