Penalty for contravention: specified service tax defaults attract monetary and daily penalties until compliance. Section 77 establishes a penalty regime for contraventions under the service tax Chapter: failure to register, maintain records, furnish information, produce documents or appear when summoned, failure to pay electronically when required, and issuance or non-accounting of defective invoices attract prescribed monetary penalties; certain defaults permit a higher of a fixed cap or a daily penalty from the first day after the due date until compliance, and a residual penalty covers other contraventions without specific penalties.