Section 73A
Improperly obtaining deduction of service tax
ActIn forceProvision 99 of 127
Section 73A
Any person who causes or attempts to cause the deduction of service tax under subsection 23(1), 34A(1) or 39(2) for himself or for any other person of any amount in excess of the amount properly so deductible for him or for that other person commits an offence and shall, on conviction, be liable⎯
(a)
to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and
(b)
to a penalty of two times the amount deducted in excess of the amount properly so deductible.