Service tax interest on delayed payment FY2015-16 Only.
Period of delay Rate of simple interest
Upto 6 month 18% p.a.
More than six month and up to 1 year 18% p.a. for the 1 st six month of delay and 24% p.a. for the delay beyond 6 months.
More than a year 18% p.a. for the 1 st six month of delay + 24% p.a. for the period beyond 6 month upto 1 year + 30% p.a. for any delay beyond one year #xlsx
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