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Service Tax Compounding of Offences Rules 2012

Service Tax Compounding of Offences Rules 2012

1 Short title and commencement

(1) These rules may be called the Service Tax (Compounding of Offences) Rules, 2012.

(2) They shall come into force on the date of publication in the Official Gazette.

2 Definitions

In these rules, unless the context otherwise requires,-

(a) “Act” means Chapter V of the Finance Act, 1994 (32 of 1994);(b) “applicant” means any assessee or any other person, but shall not include officers of Central Excise appointed for exercising the powers under the Act under rule 3 of the Service Tax Rules, 1994;(c) “compounding authority” means the Chief Commissioner of Central Excise, having jurisdiction over the place where the offence under the Act, have been or alleged to have been committed;

(d) “Excise Act” means the Central Excise Act, 1944 (1 of 1944);

(e) “form” means the form appended to these rules;

(f) “reporting authority” means, the Commissioner of Central Excise or Commissioner of Service Tax, having jurisdiction over the place where the offences under the Act have been or are alleged to have been committed or any other officer as may be authorised in this regard by the Chief Commissioner of Central Excise having jurisdiction over the place where such offences under the Act, have been or are alleged to have been committed;

(g) “section” means a section of the Act; and

(h) words and expressions used in these rules and not defined but defined in the Act or Central Excise Act, 1944 shall have the respective meanings assigned to them in the Act or Central Excise Act, 1944, as the case may be.

3 Form and manner of application

An applicant may, either before or after the institution of prosecution, make an application under sub-section (2) of section 9A of Excise Act, made applicable to service tax vide section 83 of the Act, in the form appended to these rules, to the compounding authority to compound the offence.

Explanation.– Where an offence under the Act has been committed at more than one place falling under the jurisdiction of more than one compounding authority, then the Chief Commissioner of Central Excise having jurisdiction over such place where the amount of service tax evaded is more than the others, shall be the competent authority.

Service Tax Compounding of Offences Rules 2012

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