Provisions in case of non-compliance or failure to pay Service Tax - Central Excise Practice Manual (OLD) - Central Excise

Provisions in case of non-compliance or failure to pay Service Tax Clause (d) of sub-section (1) of Section 77 of the Finance Act, 1994 contains provision to deal with case of failure to pay Service Tax electronically. It provides as under:- any person who is required to pay tax electronically, through internet banking, fails to pay the tax electronically shall be liable to a penalty which may extend to ten thousand rupees.