The penalty for non-payment of service tax is 25% of the tax amount.

The penalty for late filing of service tax returns is Rs. 200 per day.

The interest rate on service tax arrears is 18%.

The maximum penalty that can be imposed for service tax offences is Rs. 1,00,000.

The service provider is responsible for paying service tax.

The different types of service tax returns are ST-1, ST-2, and ST-3.

The due date for filing service tax returns is 15th of the month following the month in which the service is provided.

The penalty for non-filing of service tax returns is Rs. 25,000.

The interest rate on service tax refunds is 6%.

The time limit for filing a refund claim for service tax is one year from the date of payment of service tax.

The different modes of payment of service tax are cash, cheque, and demand draft.

The penalty for non-payment of service tax by a person who is not required to file a return is Rs. 1,000.

The penalty for non-maintenance of records by a service provider is Rs. 5,000.

The penalty for obstruction of a service tax officer in the discharge of his duties is Rs. 1,00,000.

The penalty for false declaration in a service tax return is Rs. 1,00,000.