https://www.taxtmi.com/article/detailed?id=5142 Section 89 criminalises wilful service tax evasion via specified acts: material non issuance of invoices, availment and utilization of CENVAT credit without actual receipt, maintenance or supply of materially false books or information, and non payment of collected tax where amounts were shown and received and the statutory deposit period has lapsed. The assessee bears the burden to disprove mens rea; corporate officers may be prosecuted unless they establish lack of knowledge or due diligence. Compounding and Settlement Commission procedures permit immunity on prescribed terms, while amendments differentiate cognizable status, enhance arrest and search powers, and increase penalties for serious or repeat offences. en-us Sat, 25 May 2013 17:53:20 +0530 Sat, 25 May 2013 17:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5142 Section 89 criminalises wilful service tax evasion via specified acts: material non issuance of invoices, availment and utilization of CENVAT credit without actual receipt, maintenance or supply of materially false books or information, and non payment of collected tax where amounts were shown and received and the statutory deposit period has lapsed. The assessee bears the burden to disprove mens rea; corporate officers may be prosecuted unless they establish lack of knowledge or due diligence. Compounding and Settlement Commission procedures permit immunity on prescribed terms, while amendments differentiate cognizable status, enhance arrest and search powers, and increase penalties for serious or repeat offences. Articles Service Tax Sat, 25 May 2013 17:53:20 +0530 https://www.taxtmi.com/article/detailed?id=5142