TMI BlogThe demand of interest on delayed payment of service tax is liable to be set aside on the ground of...The demand of interest on delayed payment of service tax is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements required to invoke extended period in the show cause notice, there is not even any allegation that the interest has not been paid by reasons of fraud, collusion, willful misstatements etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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