Failure to register for service tax attracts a capped penalty under amendment limiting maximum sanction for non-registration. The amendment substitutes clause (a) of sub section (1) of section 77 so that any person liable to pay service tax or required to take registration who ... Summary
Failure to register for service tax attracts a capped penalty under amendment limiting maximum sanction for non-registration.
The amendment substitutes clause (a) of sub section (1) of section 77 so that any person liable to pay service tax or required to take registration who fails to take registration in accordance with the registration provisions shall be liable to a penalty, with the maximum amount of that penalty limited to a fixed sum.
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