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A summary of penal Provision relating to service Tax has been given here under with respective section.

Main topics covered are

1. 2. 3. 4. 5. 6. 7.

Interest on late deposit of service Tax Failure to get registered for service Tax Failure to keep,maintain or retain Books of accounts Failure in Furnishing information or Document Called by Officer Failure to appear before officer Failure to pay electnically/Through internet Failure In issuing Invoice or with incomplete particulars or not accounted for in Books Of Accounts 8. Delay in filing of return

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