service tax penalty

in what circuimstances , penalty may imposed under service tax ??
Replies (2)

late returns........

1. Late payment of Service Tax(Sec 76)

2. Non payment of Service Tax on account of fraud, fraud, misrepresentation .. .. with an intent to evade payment of tax(Sec 78)

3. Non filing of return (Sec 77)

 

No penalty, if reasonable cause exits.(Sec 80)

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