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July 2012

Compounding of Offences under the Service Tax — Notification No. 17/2012-ST.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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Service Tax (Compounding of Offences) Rules, 2012 have been introduced by which section 9A of the Central Excise Act, 1944 has been made applicable to Service Tax Law vide section 83 of the Finance Act, 1994.

Accordingly, an application for compounding of offences and getting immunity from prosecution may be made, either before or after the institution of prosecution. Rules also prescribe forms, procedure, authorities, fixation of amount and powers to grant and withdraw immunity granted from prosecution.

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