Finance Bill 2013 has since been passed and with this begins the ordeal of those who evade paying service tax. Recovery of service tax from the eligible sections of the people till now didn’t attract any major sort of punishment but now the non payment of it may attract a penalty as well as imprisonment to the offender. Penalty can go upto one lakh of rupees and the imprisonment upto 7 years. This is how the privilege of imposing penalty and awarding imprisonment at the level of the governmental machinery is misused. Tax after tax is imposed by the Central Government as well as the State Governments many a times with hardly any justification but since the power to recover it is unbridledly vested in the hands of the governance mechanism, they can implement the recovery process in the crudest possible manner irrespective of the hardships to the tax payers. Recovery part of a tax can be understood to some extent but the stringency and the rude methods applied in the process are only condemnable so far as the people of the country are concerned.
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