Prosecution for material service tax offences targets non issuance of invoices, fake credit claims and failure to remit collected tax. Prosecution under section 89(1) of the Finance Act, 1994 targets material service tax offences: failure to issue prescribed invoices within the statutory period (including rules for reverse charge recipients), availment and utilization of credit without receipt of services (including fake or altered invoices), maintenance or supply of false books or materially false information affecting tax liability, and collection of tax followed by non remittance. Corporate officers may be prosecuted with a due diligence defence; mens rea is presumed and the accused bears the burden to disprove it. Sanctioning and procedural safeguards, a monetary threshold for prosecution, and recording of reasons by sanctioning authorities are mandated.