https://www.taxtmi.com/caselaws?id=472047 Interest on delayed service-tax payment is ancillary to the principal tax liability rather than an independent levy. As no separate limitation is prescribed for interest, a demand must be raised within a reasonable period using the limitation framework for the principal demand under Section 73. Extended limitation requires allegations of fraud, collusion, wilful misstatement or suppression. Regular ST-3 filing and absence of such allegations confined the demand to the normal thirty-month period; the June 2020 notice for June 2017 was consequently time-barred and unsustainable. en-us Tue, 10 Mar 2026 00:00:00 +0530 Mon, 28 Sep 2026 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472047 Interest on delayed service-tax payment is ancillary to the principal tax liability rather than an independent levy. As no separate limitation is prescribed for interest, a demand must be raised within a reasonable period using the limitation framework for the principal demand under Section 73. Extended limitation requires allegations of fraud, collusion, wilful misstatement or suppression. Regular ST-3 filing and absence of such allegations confined the demand to the normal thirty-month period; the June 2020 notice for June 2017 was consequently time-barred and unsustainable. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472047