2004 (10) TMI 5

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....s of interest on service tax amounting to Rs. 41,917/- and Rs 20,400/- for the periods, 16-7-97 to 16-10-98 and 17-10-98 to 31-8-99 respectively. These demands are under Section 75 of the Finance Act, 1994. It is conceded that the provisions of Section 75 prescribing interest on Service Tax payable under Section 73 are mandatory. The only case put forward by the appellants is that the Company was ....