Fixation of the compounding amount.

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....g amount (1) (2) (3) 1. Offence specified under section 89 (1)(a) of the Act Up to fifty per cent. of the amount of service tax evasion, subject to minimum of ten per cent. of amount of tax evaded. 2. Offence specified under section 89 (1)(b) of the Act Upto fifty per cent. of the amount of CENVAT Credit wrongly taken or utilised, subject to minimum of ten per cent. of said amount. 3. ....