TaxTMI 
TaxTMI 
Offences and penalties
X X X X Extracts X X X X
X X X X Extracts X X X X
....ithout actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this Chapter; or (c) maintains false books of account or fails to supply any information which he is required to supply under this Chapter or the rules made thereunder or (unless with a reasonable belief, the burden of provin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of the court, such imprisonment shall not be for a term of less than six months; (ii) in the case of the offence specified in clause (d), where the amount exceeds ^6[ two hundred lakh rupees ], with imprisonment for a term which may extend to seven years: Provided that in t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; (b) clause (ii), then, he shall be punished for the second and for every subsequent offence with imprisonment for a term which may extend to seven years.] (3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely :- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Excise."; *********** Notes: 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 2. Substituted vide Finance Act, 2012, w.e.f. 28-5-2012 before it was read as, "(a) provides any taxable service chargeable to service tax under sub-section (1) of section 68 or receives any taxable service chargeable to tax under subsection (2) of said section, without an invoice issued in acco....