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    <title>ASSORTMENT OF AMENDMENTS IN PENAL PROVISIONS OF SERVICE TAX</title>
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    <description>Amendments impose a specific personal penalty up to one lakh rupees on corporate officers knowingly involved in company contraventions including evasion, issuance of invoices without taxable service, wrongful availment of input credit, and failure to remit collected service tax within six months; offences involving failure to deposit collected tax are designated among the most serious, rendered cognizable and non-bailable with enhanced imprisonment, while the penalty for failure to take registration is capped at a specified maximum.</description>
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