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September 10, 2004
Notification No. 26/2004 - Service Tax
In exercise of the powers conferred by Section 75 of the Finance Act, 1994 the Central Government hereby fixes the rate of interest at Thirteen percent per annum for the purpose of the said section.
Sanjiv Srivastava
Deputy Secretary to the Government of India
F NO 137/39/2003-CX 4