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Service Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

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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