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of <h1>Stronger Section 89 penalties under Section 103J: higher jail terms for major and repeat service tax offences</h1> Section 103(J) of the Finance Act, 2013 amends section 89 of the Finance Act, 1994 regarding punishment for service tax offences. For offences under clauses (a), (b) or (c) involving amounts exceeding fifty lakh rupees, imprisonment may extend to three years, with a minimum of six months absent special recorded reasons. For offences under clause (d) above fifty lakh rupees, imprisonment may extend to seven years, also with a six-month minimum unless specially justified. Other offences attract imprisonment up to one year. On second and subsequent convictions, penalties escalate: up to three years for repeat offences under clauses (i) or (iii), and up to seven years for repeat offences under clause (ii).
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