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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 13/2016-Service Tax
New Delhi, the 1
st
March, 2016

G.S.R.___ (E).- In exercise of the powers conferred by section 75 of the Finance
Act, 1994 (32 of 1994) and in supersession of the notification No. 12/2014-Service Tax,
dated the 11
th
July, 2014, published in the Gazette of India, Extraordinary, vide number G.S.R.
482 (E), dated the 11
th
July, 2014, except as respects things done or omitted to be done before
such supersession, the Central Government hereby, for delayed payment of any amount as
service tax in the situation mentioned in column (2) of the Table below, fixes the rate of simple
interest per annum mentioned in the corresponding entry in the column (3) of the said Table:-

2. This notification shall come into force on the day the Finance Bill, 2016 receives the assent of
the President.
[F. No. 334/8/2016-TRU]

(K. Kalimuthu)
Under Secretary to the Government of India

Serial
Number
Situation Rate of simple interest

(1) (2) (3)
1. Collection of any amount as service tax but failing to
pay the amount so collected to the credit of the
Central Government on or before the date on which
such payment becomes due.
24 per cent.
2. Other than in situations covered under serial number
1 above.
15 per cent.
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