Service Tax : Interest payable – Notified rate of interest under section 75 – Amendment in Notification No. 26/2004-ST, dated 10-9-2004

NOTIFICATION NO. 14/2011-SERVICE TAX, DATED 1-3-2011

In exercise of the powers conferred by section 75 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 26/2004-Service Tax, dated the 10th September, 2004, published in the Gazette of India, Extraordinary, vide Number G.S.R. 601 (E), dated the 10th September, 2004, namely:-

In the said notification, for the words “thirteen per cent”, the words “eighteen per cent” shall be substituted.

2. This notification shall come into force on the 1st day of April, 2011.

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0 Comments

  1. Himani says:

    for a proprietorship firm how interest for delay in payment of service tax is computed for the 3rd qtr 2014 against november month collection.whether 3% interest is levied(1.5% p.m. for 2 months) or otherwise on 18th january?

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