https://www.taxtmi.com/article/detailed?id=1337 Insertion of Section 89 reintroduces criminal liability for specified service tax offences including invoice non issuance, wrongful availing or utilisation of CENVAT credit without actual receipt, maintenance of false books or supply of materially false information, and collection but non payment of tax; prosecutions require prior sanction by the Chief Commissioner, differentiate imprisonment by gravity and recidivism, limit acceptable mitigating factors, apply reverse charge invoicing and Point of Taxation rules, and expect adjudicatory findings and clear evidence of managerial involvement before pursuing corporate prosecutions. en-us Tue, 28 Jun 2011 17:47:40 +0530 Sun, 30 Jul 2017 16:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1337 Insertion of Section 89 reintroduces criminal liability for specified service tax offences including invoice non issuance, wrongful availing or utilisation of CENVAT credit without actual receipt, maintenance of false books or supply of materially false information, and collection but non payment of tax; prosecutions require prior sanction by the Chief Commissioner, differentiate imprisonment by gravity and recidivism, limit acceptable mitigating factors, apply reverse charge invoicing and Point of Taxation rules, and expect adjudicatory findings and clear evidence of managerial involvement before pursuing corporate prosecutions. Articles Service Tax Tue, 28 Jun 2011 17:47:40 +0530 https://www.taxtmi.com/article/detailed?id=1337