Penalty for non registration and related compliance failures creates escalating daily and maximum monetary sanctions for service tax obligations.

Section 77 prescribes penalties for service tax compliance failures: failure to register attracts a penalty from the first day after the due date until compliance, either as a daily amount or a stated maximum. Failure to keep or retain books incurs a fixed maximum penalty. Failure to furnish information, produce documents, or appear when summoned attracts either a fixed maximum or an escalating daily penalty until compliance. Separate penalties apply for failure to pay electronically when required and for issuing incorrect or unaccounted invoices. A residual penalty covers any contravention not otherwise penalised.

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