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    <title>Amendment of section 75</title>
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    <description>The amendment to section 75 authorises the Central Government to specify, by notification, a distinct rate of interest where a person collects service tax but fails to remit the collected amounts to the credit of the Central Government by the due date, thereby creating statutory authority for differentiated interest treatment in collection-and-non-remittance cases.</description>
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      <description>The amendment to section 75 authorises the Central Government to specify, by notification, a distinct rate of interest where a person collects service tax but fails to remit the collected amounts to the credit of the Central Government by the due date, thereby creating statutory authority for differentiated interest treatment in collection-and-non-remittance cases.</description>
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