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of <h1>Service Tax Manual: Interest, Penalties, and Adjudication Explained Under Sections 75, 76, 77, 78, and 83A</h1> The Service Tax Practice Manual outlines interest and penalty provisions related to service tax. Under Section 75, interest is mandatory for late payment, with rates varying based on the situation and duration. Section 76 imposes penalties for non-payment, with a maximum of 10% of the tax amount, which can be waived if paid within 30 days. Section 78 addresses penalties for non-payment due to fraud, with penalties equal to the unpaid tax, reducible under certain conditions. Section 77 covers penalties for procedural failures, with fines up to 10,000. Section 83A details the adjudication of penalties by Central Excise Officers.
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