payment of interest in service tax

Mr Mathews

There is no provision as to waiver of interest liability in case of delayed payment of service tax. But there may arise few situation like-1. Service tax was not liable to be paid, 2. Delay caused due to some departmental procedures.

Court / Tribunals have held that if the assessee was liable to pay the service tax and he did not pay in on time then interest have to be levied.

Regards