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Service Tax Settlement of Cases Rules 2012

Service Tax Settlement of Cases Rules 2012

1 Short title and commencement

(1) These rules may be called the Service Tax (Settlement of Cases) 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) “Excise Act” means the Central Excise Act, 1944 (1 of 1944);(c) “Form SC(ST)-1” means the form appended to these rules;(d) “Section” means a section of the Act;

(e) Words and expressions used herein and not defined but defined in the Act or Excise Act, shall have the respective meanings assigned to them in those Acts.

3 Form and manner of Application

(1) An application under sub-section (1) of section 32E of Excise Act, made applicable to service tax vide section 83 of the Act, shall be made in the Form SC(ST)-1.

(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed,-

(a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;(b) in the case of a Hindu undivided family, by the Karta of such family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by the senior most adult member of the family available;(c) in the case of a company or local authority, by the principal officer thereof;(d) in the case of a firm, by any partner thereof, not being a minor;

(e) in case of any other association, by any member of the association or the principal officer thereof; and

(f) in the case of any other person, by that person or some person competent to act on his behalf.

(3) Every application in the Form SC(ST)-1 shall be filed in quintuplicate and shall be accompanied by a fee of one thousand rupees.

(4) The additional amount of service tax accepted by the applicant along with interest due thereon, shall be deposited by him in any of the authorised bank under TR-6, referred to in the Service Tax Rules, 1994 (hereinafter referred to as TR-6 Challan) in quintuplicate, or G.A.R.-7 and shall be disclosed by him in the Form.

Service Tax Settlement of Cases Rules 2012

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