Imprisonment for service tax offences increased where amount threshold exceeded, with mandatory minimum custodial term and harsher repeat-offence penalties. The amendment substitutes clauses to provide that where specified service-tax offences exceed a monetary threshold, imprisonment may extend to three years or seven years depending on the offence category, with a minimum custodial period of six months in those high-value cases; other offences carry imprisonment up to one year. It also raises recidivist penalties so second and subsequent offences attract imprisonment up to three years for the lower bands and up to seven years for the higher band.