Failure to register under service tax | Penalty for failure to register under service tax

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Every person who has provided a taxable service of value exceeding Rs.9 lakhs, in the preceding financial year, is required to register with the Central Excise or Service Tax office having jurisdiction over the premises
or office of such service provider.

a) Failure to take registration in accordance with Sec.69- Rs. 5000 or Rs. 200 per day during which failure continues, whichever is higher.

b) Failure to keep, maintain or retain records- Up to Rs.5000/-

c) Failure to furnish information, to produce documents called for by Central Excise Officer or to appear before the Central Excise Officer- Upto Rs.5000/- or Rs. 200 per day during which failure contnues.

d) Failure to pay tax electronically by the person required to pay tax electronically- upto Rs.5000/-

e) Failure to issue correct invoice with complete details and account for the invoice in his books of accounts_Upto Rs.5000/-

2. For contravention of any other provisions of the Act where no separate penalty is provided- upto Rs.5000/-


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