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Section 89 - Offences and penalties - Chapter V of Finance Act, 1994
Chapter V of Finance Act, 1994
1 89. Offences and penalties.- (1) Whoever commits any of the following offences, namely,- 2 (a) knowingly evades the payment of service tax under this Chapter; or (b) avails and utilises credit of taxes or duty without actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this Chapter; or (c) maintains false books of account or fails to supply any information which he is required to supply under this Chapter or the ....... - .......