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    <title>2013 (5) TMI 591 - CESTAT NEW DELHI</title>
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    <description>Interest on delayed payment of service tax is payable under Section 75 of the Finance Act, 1994 and cannot be waived, so the interest demand was upheld. Penalty was not sustainable because the delay arose from the assessee&#039;s accounting practice and no mala fide was found, so the penalty was set aside.</description>
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    <pubDate>Wed, 20 Mar 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=234006</link>
      <description>Interest on delayed payment of service tax is payable under Section 75 of the Finance Act, 1994 and cannot be waived, so the interest demand was upheld. Penalty was not sustainable because the delay arose from the assessee&#039;s accounting practice and no mala fide was found, so the penalty was set aside.</description>
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      <pubDate>Wed, 20 Mar 2013 00:00:00 +0530</pubDate>
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