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    <title>2025 (7) TMI 1897 - CESTAT NEW DELHI</title>
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    <description>Interest demanded for delayed service tax payment was found time-barred because the show cause notices were issued after the applicable limitation period. The text states that the contention of automatic accrual of interest did not save the demand, as a notice had been issued for recovery of interest and the limitation governing the principal demand was applied to the interest claim as well. On that basis, the interest demand was set aside and the assessee succeeded on the issue.</description>
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      <title>2025 (7) TMI 1897 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=463812</link>
      <description>Interest demanded for delayed service tax payment was found time-barred because the show cause notices were issued after the applicable limitation period. The text states that the contention of automatic accrual of interest did not save the demand, as a notice had been issued for recovery of interest and the limitation governing the principal demand was applied to the interest claim as well. On that basis, the interest demand was set aside and the assessee succeeded on the issue.</description>
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      <pubDate>Fri, 18 Jul 2025 00:00:00 +0530</pubDate>
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