Interest on Delayed Payment of Service Tax

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Full Text of the Document

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....hin the period prescribed, shall pay simple interest ^2[ ^3[at such rate not below ten percent. and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette] for the period] by which such crediting of the tax or any part thereof is delayed. ^6[Provided that in the case of a person who collects any amount as s....