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    <title>Service tax return before due date</title>
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    <description>When a service tax return is filed on or before the due date but discloses an amount payable that is paid after the due date with interest, there is no statutory obligation to separately notify the department; payment with interest addresses the liability, though late payment may be examined if the return is later scrutinised, and a registered letter evidencing payment will serve as practical documentation.</description>
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      <description>When a service tax return is filed on or before the due date but discloses an amount payable that is paid after the due date with interest, there is no statutory obligation to separately notify the department; payment with interest addresses the liability, though late payment may be examined if the return is later scrutinised, and a registered letter evidencing payment will serve as practical documentation.</description>
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