Finance Act (ST) 1994
Section 75A: - Penalty for failure of registration
[helldod 1omit[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.]helldod]
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1. Omitted vide:- Finance (No. 2) Act, 2004, w.e.f. 10-9-2004