See clause 93(J) of Finance Bill, 2013

Section 89 is being amended:

(i) in the case of an offence specified in clauses (a), (b) and (c ) of sub-section (1) where the amount exceeds fifty lakh rupees, punishment shall be for a term which may extend to three years, but shall not, in any case, be less than six months;

(ii) in the case of failure to pay service tax collected, to the credit of the Central Government within six months, an offence specified in section 89(1)(d), if such non-payment exceeds fifty lakh rupees, punishment shall be imprisonment for a term which may extend upto seven years but not less than six months; (iii) in the case of any other offence, the punishment shall be imprisonment for a term which may extend to one year;

Enhanced penalties for service tax offences: higher-value defaults now carry mandatory minimum imprisonment and increased maximum terms. Amendments establish threshold-triggered imprisonment ranges for service tax offences: primary specified offence categories exceeding the monetary threshold carry a minimum six-month term and up to three years; failure to remit collected service tax within six months exceeding the threshold carries a minimum six-month term and up to seven years; other offences carry imprisonment up to one year.