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of <h1>Finance Act 2011 Adds Section 89 for Service Tax Offences: Encourages Compliance, Sets Penalties Based on Offence Severity.</h1> The Finance Act, 2011, introduced Section 89 to the Finance Act, 1994, establishing prosecution provisions for specific service tax offences. These changes aim to encourage voluntary compliance and apply penalties based on the severity of offences. The provisions target serious violations such as non-issuance of invoices, misuse of tax credits, and maintenance of false records. Prosecution requires careful consideration, with a monetary threshold of Rupees Ten Lakh, except for repeat offences. Sanctioning authority must ensure evidence is beyond reasonable doubt, and prosecution should generally follow departmental adjudication. The guidelines align with existing Central Excise laws and require field formations to comply accordingly.
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