15% NOT 24% interest Payable when Service Tax was not collected

Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana)

The only question that requires adjudication is at what rate petitioner is liable to pay interest i.e. 15% or 24%.

Admittedly, the petitioner firm started its service after completing registration formalities in July, 2011 and the respondents have calculated the interest liability from the first quarter of Financial Year 2011-12. If the petitioner firm has started its services in

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