https://www.taxtmi.com/caselaws?id=778445 Interest under section 75 of the Finance Act, 1994 is mandatory for delayed payment of service tax, so liability attached for the two invoices where payment was delayed by six days and two days respectively. For the remaining entries, the interest demand could not be sustained because the ST-3 returns showed a wrong quarter entry, and the invoices and payment dates supported the explanation that this was only a clerical mistake with tax otherwise paid in time. The result was that interest survived only to the extent of the proven delays, while the balance demand was set aside. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778445 Interest under section 75 of the Finance Act, 1994 is mandatory for delayed payment of service tax, so liability attached for the two invoices where payment was delayed by six days and two days respectively. For the remaining entries, the interest demand could not be sustained because the ST-3 returns showed a wrong quarter entry, and the invoices and payment dates supported the explanation that this was only a clerical mistake with tax otherwise paid in time. The result was that interest survived only to the extent of the proven delays, while the balance demand was set aside. Case-Laws Service Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778445