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    <title>DELAY IN PAYMENT OF SERVICE TAX</title>
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    <description>Delayed service tax payments attract mandatory interest from due date to payment; penalties are generally not imposed where the tax is discharged with interest and no mala fide intention is shown, aided by administrative guidance and statutory provisions that bar or mitigate penalty when tax plus interest is paid or reasonable cause is established, while deliberate suppression or evasion remains penalizable.</description>
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      <description>Delayed service tax payments attract mandatory interest from due date to payment; penalties are generally not imposed where the tax is discharged with interest and no mala fide intention is shown, aided by administrative guidance and statutory provisions that bar or mitigate penalty when tax plus interest is paid or reasonable cause is established, while deliberate suppression or evasion remains penalizable.</description>
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