Payment of Interest due to delay in taxes

Keep one thing in mind as a thumb rule "ANY KIND OF PENALTY OR FINE IS DIALLOWED"

Swohra ,

       Since Service Tax , Sales Tax (Vat ) are deductible expenditures , the interest paid on them is also deductible .

Regarding sales tax, interest on late payment of that tax is allowable since sales or purchase is a deductible item(104 ITR 783, 201 ITR 303)  just remember as a thumb rule - If the expense is allowed , how can the interest on that expense be disallowed .

I dont agree with the above comments .