Section 103(F) - Amendment of Act 32 of 1994 - Amendment of Section 77 - Finance Act, 2013

103. In the Finance Act, 1994, . . ( F ) in section 77, in sub-section ( 1 ), for clause ( a ), the following clause shall be substituted, namely: ( a ) who is liable to pay service tax or required to take registration, fails to take registration in accordance with the provisions of section 69 or rules made under this Chapter shall be liable to a penalty which may extend to ten thousand rupees;'';