{"id":9931,"date":"2026-07-04T20:38:03","date_gmt":"2026-07-04T15:08:03","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9931"},"modified":"2026-07-06T00:39:21","modified_gmt":"2026-07-05T19:09:21","slug":"service-tax-not-leviable-on-delayed-payment-charges-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat","title":{"rendered":"Service Tax Not Leviable on Delayed Payment Charges | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000422238\/service-tax-not-leviable-on-delayed-payment-charges-representing-time-value-of-money-cestat\">Steel City Securities Ltd. vs. Commissioner of Central Tax, Visakhapatnam (2026) 43 Centax 375 (Tri.-Hyd)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>S\/Shri Angad Prasad<\/strong>, Member (J) &amp; <strong>A.K. Jyotishi<\/strong>, Member (T)<\/li>\n<li><strong>Shri Abhishek Rastogi<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri K. Sreenivasa Reddy<\/strong>, AR, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant was engaged in providing stock broking and DEMAT account services. Under the client agreements, where clients delayed payment for purchase of shares, the appellant funded the pay-out to the stock exchange from its own funds and subsequently recovered delayed payment charges at the prescribed rate from the clients. The appellant initially paid service tax on such charges but discontinued payment after the introduction of the negative list regime, treating the charges as interest on loans or advances. The department, however, treated the delayed payment charges as consideration for the declared service of \u2018tolerating an act\u2019 and confirmed the demand, which was upheld by the commissioner (appeals). Aggrieved thereby, the appellant filed an appeal before the CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the delayed payment charges were relatable to the time value of money, as the appellant had funded the purchase of shares from its own funds on behalf of the clients. It held that such funding was in the nature of loans or advances and the delayed payment charges constituted interest thereon, and not consideration for \u2018tolerating an act\u2019. It further observed that the CBIC clarification issued under GST, though not binding, had persuasive value in clarifying that penal interest is not consideration for tolerating an act. Accordingly, it held that service tax was not leviable on the delayed payment charges and set aside the demand.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(183)%20E.L.T.%20225%20(%20S.C.)&amp;itemType=AP\">Saci Allied Products v. Commissioner<\/a> \u2014 2005 (183) E.L.T. 225 ( S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(354)%20E.L.T.%20412%20(Tri.-Ahmd)&amp;itemType=AP\">SD Fine Chem Ltd. v. Commissioner<\/a> \u2014 2017 (354) E.L.T. 412 (Tri.-Ahmd) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(334)%20E.L.T.%20630%20(Guj.)&amp;itemType=AP\">Commissioner v. Reliance Port &amp; Terminals Ltd.<\/a> \u2014 2016 (334) E.L.T. 630 (Guj.) \u2014 Referred [Para 5]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarifications Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>C.B.E. &amp; C Circular No. F.No.137\/25\/2011-ST, dated: 3-8-2011 [Paras 2, 3, 9]<\/li>\n<li>CBIC Circular No. 102\/21\/2019-GST, dated: 28-6-2019 [Para 12]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Steel City Securities Ltd. vs. Commissioner of Central Tax, Visakhapatnam&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9937,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-9931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Service Tax Not Leviable on Delayed Payment Charges | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT held that delayed payment charges reflect time value of money and are not taxable as consideration for tolerating an act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Service Tax Not Leviable on Delayed Payment Charges | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT held that delayed payment charges reflect time value of money and are not taxable as consideration for tolerating an act.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-04T15:08:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-05T19:09:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"Service Tax Not Leviable on Delayed Payment Charges | CESTAT\",\"datePublished\":\"2026-07-04T15:08:03+00:00\",\"dateModified\":\"2026-07-05T19:09:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\"},\"wordCount\":342,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\",\"name\":\"Service Tax Not Leviable on Delayed Payment Charges | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg\",\"datePublished\":\"2026-07-04T15:08:03+00:00\",\"dateModified\":\"2026-07-05T19:09:21+00:00\",\"description\":\"CESTAT held that delayed payment charges reflect time value of money and are not taxable as consideration for tolerating an act.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg\",\"width\":920,\"height\":540,\"caption\":\"Service Tax on Delayed Payment Charges\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Service Tax Not Leviable on Delayed Payment Charges | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Service Tax Not Leviable on Delayed Payment Charges | CESTAT","description":"CESTAT held that delayed payment charges reflect time value of money and are not taxable as consideration for tolerating an act.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat","og_locale":"en_US","og_type":"article","og_title":"Service Tax Not Leviable on Delayed Payment Charges | CESTAT","og_description":"CESTAT held that delayed payment charges reflect time value of money and are not taxable as consideration for tolerating an act.","og_url":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-07-04T15:08:03+00:00","article_modified_time":"2026-07-05T19:09:21+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"Service Tax Not Leviable on Delayed Payment Charges | CESTAT","datePublished":"2026-07-04T15:08:03+00:00","dateModified":"2026-07-05T19:09:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat"},"wordCount":342,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat","url":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat","name":"Service Tax Not Leviable on Delayed Payment Charges | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg","datePublished":"2026-07-04T15:08:03+00:00","dateModified":"2026-07-05T19:09:21+00:00","description":"CESTAT held that delayed payment charges reflect time value of money and are not taxable as consideration for tolerating an act.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/07\/Service-Tax-Not-Levied-on-Delayed-Payment-Charges.jpg","width":920,"height":540,"caption":"Service Tax on Delayed Payment Charges"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/service-tax-not-leviable-on-delayed-payment-charges-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Service Tax Not Leviable on Delayed Payment Charges | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=9931"}],"version-history":[{"count":2,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9931\/revisions"}],"predecessor-version":[{"id":9939,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9931\/revisions\/9939"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/9937"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=9931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=9931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=9931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}