<h1>Finance Bill 2013: Amended Section 89 Increases Jail Time for High-Value Service Tax Offences Over Rs. 50 Lakh.</h1> Clause 93(J) of the Finance Bill, 2013 amends Section 89 concerning punishments for service tax offences. For offences where the amount exceeds fifty lakh rupees, specified in clauses (a), (b), and (c) of sub-section (1), the punishment is imprisonment ranging from six months to three years. For failing to pay collected service tax to the Central Government within six months, as per section 89(1)(d), if the amount exceeds fifty lakh rupees, the punishment is imprisonment from six months to seven years. For other offences, the punishment is imprisonment up to one year.