Chart Showing Penalty Provision Under Service Tax

S.
Section Nature of default Minimum Penalty Maximum Penalty
No.
2% per month (on
prorata basis) or Rs. Amount of Service
1 76 Failure to pay service tax:
200/- per day which Tax
ever is higher
Rs. 5000/- or Rs.
200/- per day,
Failure to Get Registered Rs. 5000/-
whichever is
higher
Fails to keep, maintain or
Rs. 5000/-
retain books of account
Failure to furnish Rs. 5000/- or Rs.
2 77 information or Produce 200/- per day,
Rs. 5000/-
Document or Appeal before whichever is
officer against summon higher
Fails to make payment
Rs. 5000/-
electronically
Failure related to Invoice Rs. 5000/-
Residual Penalty Rs. 5000/-
200% of the
100% of the amount
Failure to pay service tax amount of service
3 78 of service tax sought
with intend tax sought to be
to be evaded
evaded.
Late submission of Return
• Rs. 500/-
Period delayed in
furnishing Return
• Rs. 1000/- • Rs. 500/-
Rule 7C of
Service Tax • 15 Days from the Due Date
4 • Rs. 1000/-plus Rs. • Rs. 1000/-
Rules, 1994 read
100/-
with Section 70 • Beyond 15 Days but upto
• Rs. 2000/-
30 Days from the Due Date
per day beyond 30
Days
• Beyond 30 Days from the
Due Date