Service Tax 1994
77. Penalty for Failure to Furnish Prescribed Return.
If a person fails to furnish in due time the
return which he is required to furnish under section 70 or the rules made
thereunder, he shall pay, by way of penalty, a sum which shall not be less than
one hundred rupees but which may extend to two hundred rupees for every week or
part thereof during which such failure continues.