S.No.

Offence

Compounding amount

(1)

(2)

(3)

1.

Offence specified under section 89 (1)(a) of the Act

Up to fifty per cent. of the amount of service tax evasion, subject to minimum of ten per cent. of amount of tax evaded

2.

Offence specified under section 89 (1)(b) of the Act

Upto fifty per cent. of the amount of CENVAT Credit wrongly taken orutilised, subject to minimum of ten per cent. of said amount.

3.

Offence specified under section 89 (1)(c) of the Act

Rupees fifty thousand for the first offence and to be increased by hundred per cent. of this amount for each subsequent offence

4.

Offence specified under section 89 (1)(d) of the Act

Upto twenty five per cent. of the amount of service tax not deposited subject to a minimum of two per cent. for each month for which the amount has not been so deposited.