Seeks to prescribe interest rate under section 75 of the Finance Act, 1994.

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....Act, 1994 (32 of 1994) and in supersession of the notification No. 12/2014-Service Tax, dated the 11^th July, 2014, published in the Gazette of India, Extraordinary, vide number G.S.R. 482 (E), dated the 11^th July, 2014, except as respects things done or omitted to be done before such supersession, the Central Government hereby, for delayed payment of any amount as service tax in the situation me....