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Section 88 – The Service Tax : Statutory Provisions, 1994

The Service Tax : Statutory Provisions, 1994

 

88. FAILURE TO FURNISH PRESCRIBED RETURNS.

 

If a person fails to furnish the return which he is required to furnish by a notice given under sub-section (2) of section 70, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Chapter, be punishable with imprisonment for a term which may extend to three years and with fine.

 

 

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The Service Tax : Statutory Provisions, 1994

 

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