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    <title>2006 (12) TMI 18 -  CESTAT,NEW DELHI</title>
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    <description>A rectification application was held maintainable where the earlier order incorrectly fixed the period for interest on delayed service tax payment. The Tribunal treated the mistake as apparent on the face of the record and aligned the interest liability with the retrospective amendment and the Supreme Court&#039;s compliance direction. Interest was restricted to run only after two weeks from 17-11-2003 until the service tax liability was discharged, and the earlier interest period was modified accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=1131</link>
      <description>A rectification application was held maintainable where the earlier order incorrectly fixed the period for interest on delayed service tax payment. The Tribunal treated the mistake as apparent on the face of the record and aligned the interest liability with the retrospective amendment and the Supreme Court&#039;s compliance direction. Interest was restricted to run only after two weeks from 17-11-2003 until the service tax liability was discharged, and the earlier interest period was modified accordingly.</description>
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