Compounding amounts under service tax set proportionate to offence gravity, covering CENVAT misuse and non deposit penalties. Compounding amounts for offences under the Service Tax framework are prescribed by rule and calibrated to the gravity and category of the breach. For service tax evasion, compounding may be imposed up to fifty percent of the evaded tax with a prescribed minimum. For CENVAT credit wrongly taken or utilised, compounding may reach up to fifty percent of the wrongly claimed credit subject to a specified minimum. Fixed and percentage scales apply to miscellaneous repeat offences and failures to deposit tax, with prescribed minima for each month of non-deposit.