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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 79

Penalty for Failure to Comply with Notice

~1 min read
https://sooperkanoon.com/act/440689

Bare act section · Research

About this section

Finance Act 1994 Section 79 is part of Finance Act 1994 - Penalty for Failure to Comply with Notice. Read the section text below and explore Indian court judgments that cite it.

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Section Text

79. 1[***]

________________________

1. Omitted by the Finance (No. 2) Act, 2004 w.e.f 10.09.2004. Prior to omission it read as under:-

" 79. Penalty for failure to comply with notice .--

[If the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise in the course of any proceedings under this Chapter is satisfied that any person has failed to comply with the provisions of section 71,] he may direct that such person shall pay, by way of penalty, in addition to any service tax and interest, if any, payable by him, a sum which shall not be less than ten per cent, but which shall not exceed fifty per cent, of the amount of the service tax, if any, which would have been avoided if the value of taxable service stated in the return by such person had been accepted as the correct value of taxable service."

Frequently asked questions

What does Finance Act 1994 Section 79 provide?

Section Section 79 of the Finance Act 1994 (Penalty for Failure to Comply with Notice) is reproduced on this page as part of the Finance Act 1994. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1994 Section 79?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 79. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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