Rate of interest under Section 75: notification fixes annual interest for service tax defaults and records later supersessions. Notification No. 26/2004 ST dated 10/09/2004 fixes the annual rate of interest for the purposes of Section 75 of the Finance Act, 1994 for calculation of interest on service tax liabilities; the provision was subsequently substituted by Notification No. 14/2011 with an appointed date and later superseded by Notification No. 12/2014.