Service tax offences committed and penalty imposed.

Sl No. 1. Violation of Section in Finance Act Section 69 of Finance Act Violation Quantum of Penalty imposed under Section /Rule Section under which penalty imposed.
Under Sec 77(1)(a) of the Act.

Non registration or delayed registration Non-payment or delayed payment of service tax

An amount which may extend to Rs. 10,000/- or Rs.200/- for every day during which such failure continues, whichever is higher could be imposed as penalty A mandatory penalty, not less than Rs.100/- for every day during which such failure continues or @1% of such tax per month, whichever is higher, provided the total amount of penalty payable in terms of this section shall not exceed 50% of the service tax payable. Under Rule 7C of the finance Act, the person liable for the period of delay of(i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees; (ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of such return, an amount of one thousand rupees; and (iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return: Provided that the total amount payable in terms of this rule, for delayed submission of return, shall not exceed the amount specified in section 70 of the Act which is Rs 20,000/- per return. An amount which may extend to Rs.5000/- shall be liable to be imposed as penalty

2.

Section 68 of Finance Act.

Section 76 of the Act

3.

Section 70 of Finance Act.

Non-filing / delayed filing of returns:

Rule 7C of the finance Act read with section 70 of the Act.

4.

any of the provisions of the Finance Act, 1994 or the Rules

Contravention of any of the provisions of the Finance Act, 1994 or the Rules made thereunder Failure to keep, maintain or retain books of account and other documents as required in accordance with the provisions of the Finance Act, 1994

under Sec.77(2) of the Act.

An amount which may extend to five thousand rupees shall be liable to be imposed as penalty. [Section 77(1)(b) of the Act]