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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 76

Penalty for failure to pay service tax.- Any person, liable to pay service tax in accordance with the provisions of

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https://sooperkanoon.com/act/454476

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 76 is part of Finance (No. 2) Act, 1998 - Penalty for failure to pay service tax.- Any person, liable to pay service tax in accordance with the provisions of. Read the section text below and explore Indian court judgments that cite it.

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Section Text

76. Penalty for failure to pay service tax.- Any person, liable to pay service tax in accordance with the provisions of section 68 or the rules made thereunder, who fails to pay such tax shall pay in addition to paying such tax, and interest on that tax in accordance with the provisions of section 75, a penalty which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which such failure continues, so, however, that the penalty under this clause shall not exceed the amount of service tax that he failed to pay.

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 76 provide?

Section Section 76 of the Finance (No. 2) Act, 1998 (Penalty for failure to pay service tax.- Any person, liable to pay service tax in accordance with the provisions of) is reproduced on this page as part of the Finance (No. 2) Act, 1998. 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 (No. 2) Act, 1998 Section 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 76. 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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