1. Section 76:

Failure to pay service tax:

Minimum penalty = 2% per month (on prorate basis) or Rs. 200/- per day which ever is higher and Maximum penalty = Amount of Service Tax

2. Section 77:

(A) Failure to Get Registered Minimum Rs. 5000/- Or Rs. 200/- per day, whichever is higher

(B)  Fails to keep, maintain or retain books of account Maximum Rs. 5000/-

(C) Failure to furnish information or Produce Document or Appeal before officer against summon Minimum Rs. 5000/- Or Rs. 200/- per day, whichever is higher

(D) Fails to make payment electronically Maximum Rs. 5000/-

(E) Failure related to Invoice Maximum Rs. 5000/-

(F) Residual Penalty Maximum Rs. 5000/-

3. Section 78:

Failure to pay service tax with intend:

Minimum Penalty = 100% of the amount of service tax sought to be evaded and Maximum Penalty = 200% of the amount of service tax sought to be evaded.

4. Rule 7C of Service Tax Rules, 1994 read with Section 70:

Fine / penalty of late submission of Return:

Service tax penalties: structured fines for nonpayment, intentional evasion, registration failures and late return filing. Section 76 sets a minimum periodic penalty and a maximum equal to the tax due for failure to pay service tax. Section 78 imposes enhanced penalties proportional to tax sought to be evaded where there is intent. Section 77 lists administrative penalties for failure to register, defective records, non production of information, non electronic payment, invoice defaults and a residual category. Rule 7C read with Section 70 prescribes graded late filing penalties for returns, including fixed amounts for initial delays and an additional daily penalty beyond an initial threshold, subject to a maximum cap.