https://www.taxtmi.com/caselaws?id=792679 Interest under Section 75 of the Finance Act, 1994 applies when service tax is deposited after the prescribed due date, because the levy is compensatory and follows the delay itself. Administrative or bureaucratic constraints do not extinguish the statutory liability once tax has been withheld beyond time. The belated deposit was therefore liable to interest at the applicable rate, and the challenge to the levy was rejected. en-us Mon, 01 Jun 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792679 Interest under Section 75 of the Finance Act, 1994 applies when service tax is deposited after the prescribed due date, because the levy is compensatory and follows the delay itself. Administrative or bureaucratic constraints do not extinguish the statutory liability once tax has been withheld beyond time. The belated deposit was therefore liable to interest at the applicable rate, and the challenge to the levy was rejected. Case-Laws Service Tax Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792679