https://www.taxtmi.com/forum/issue?id=108023 Audit found a short deposit due to application of an incorrect historic service tax rate; the correct composition for that period includes service tax plus education cess and secondary and higher secondary education cess. Interest on delayed payment applies and must be calculated and paid using the statutory interest rates corresponding to the period during which the shortfall remained unpaid. en-us Mon, 16 Feb 2015 19:51:17 +0530 Thu, 23 Jan 2025 15:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108023 Audit found a short deposit due to application of an incorrect historic service tax rate; the correct composition for that period includes service tax plus education cess and secondary and higher secondary education cess. Interest on delayed payment applies and must be calculated and paid using the statutory interest rates corresponding to the period during which the shortfall remained unpaid. Discussion-Forum Service Tax Mon, 16 Feb 2015 19:51:17 +0530 https://www.taxtmi.com/forum/issue?id=108023