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Section 89 – The Service Tax : Statutory Provisions, 1994

The Service Tax : Statutory Provisions, 1994

 

89. FALSE STATEMENT IN VERIFICATION, ETC.

 

If a person makes a statement in any verification under this Chapter or any rule made thereunder, or delivers an account or statement, which is false, and which he either knows or believes to be false, or does not believe to be true, he shall 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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