Period of delay
|
> 60 lakhs preceding year
|
≤ 60 lakhs
preceding year
|
Up to 6 months
|
18%
|
15%
|
More than 6 months and up to 1 year
|
18% for the first 6 months of delay and 24% for delay beyond 6 months
|
15% for the first 6 months of delay and 21% for delay beyond 6 months
|
More than 1 year
|
18% for the first 6 months of delay; 24% for the period beyond 6 months up to 1 year and 30% for any delay beyond 1 year
|
15% for the first 6 months of delay; 21% for the period beyond 6 months up to 1 year and 27% for any delay beyond 1 year
|
Friday, 2 January 2015
Interest table u/s 75 under service tax.
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