Interest on delayed payment of service tax through Cenvat Credit ...
Service Tax
November 12, 2021
Interest on delayed payment of service tax through Cenvat Credit account - Period of limitation - it can very well be said that the tax liability or its interest component can never be enforced and recovered from the assessee beyond the period from one year without any allegation of wilful non-payment on the ground of fraud, mis-statement, collusion etc. - AT
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