can any one guide me on service tax new penalty clauses

The late fee presently prescribed vide rule 7C of the Rules, is

(a) Rs 500 for delay upto 15 days;

(b) Rs 1000 for delay between 15 days and 30 days; and

(c) Rs 1000 plus Rs 100 per day beyond 30 days, till the filing of return, not exceeding Rs 2000/-

the panlty of 2000 was leviable on the defaulers of 30+190 = 220 days or over days of default

Now the figure 2000 is replaced with 20000, with a view that defaulters are more than 2 years and new provision covers upto 30+1900 days = total 1930 

so the penalty of 20000 max is leviable on 30+1900 = 1930 days or mroe period of default