Chapter V of Finance Act, 1994

Penalty for failure of registration.

75A. 1[***]

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Notes :

1. Omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its omission, section 75A, as inserted by the Finance Act, 2001, w.e.f. 16-7-2001, read as under:

“75A. Penalty for failure of registration.—Any person, liable to pay service tax in accordance with the provisions of section 68 or the rules made thereunder, fails to make an application for registration under section 69, shall pay, by way of penalty, a sum of five hundred rupees.”