Service tax amendments impose longer imprisonment and mandatory minimum six-month sentences for offences over fifty lakh rupees.

Amendment to section 89 raises maximum imprisonment for offences exceeding fifty lakh rupees: up to three years for offences in clauses (a), (b) or (c) and up to seven years for the offence in clause (d), with a required minimum six-month sentence unless special and adequate reasons are recorded; other offences carry imprisonment up to one year. Repeat convictions increase maximum terms to three years for clause (i) or (iii) and to seven years for clause (ii).

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