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Interest Cannot Be Demanded on Unnecessary Service Tax Collections u/s 73B, Sub-clause (2.

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Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of interest on amount collected as service tax but not deposited - Section 73B does not provide for demand of interest in case of any amount collected which is not required to be collected as service tax from any other person as provided in sub clause (2) of Section 73B....

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