https://www.taxtmi.com/forum/issue?id=118852 Interest on unpaid service tax under Section 75 arises where tax was not collected from customers and is levied for the period of non payment; there is no statutory ceiling on interest so it can exceed the principal tax, and the applicability of an extended assessment period depends on whether a show cause notice correctly invokes it, with practical consequence that interest demands must generally be discharged in full. en-us Mon, 13 Nov 2023 13:15:05 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118852 Interest on unpaid service tax under Section 75 arises where tax was not collected from customers and is levied for the period of non payment; there is no statutory ceiling on interest so it can exceed the principal tax, and the applicability of an extended assessment period depends on whether a show cause notice correctly invokes it, with practical consequence that interest demands must generally be discharged in full. Discussion-Forum Service Tax Mon, 13 Nov 2023 13:15:05 +0530 https://www.taxtmi.com/forum/issue?id=118852