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of <h1>Interest Rate for Service Tax Set at 18% Per Annum Under Section 75 of Finance Act, 1994</h1> The Central Government, exercising powers under Section 75 of the Finance Act, 1994, set the rate of interest at eighteen percent per annum for service tax purposes, as per Notification No. 26/2004-ST dated September 10, 2004. This rate was previously thirteen percent before being substituted by Notification No. 14/2011-ST effective from April 1, 2011. The notification was later superseded by Notification No. 12/2014-ST dated July 11, 2014.
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