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July 2012

Settlement of Cases under the Service Tax Law — Notification No. 16/2012-Service Tax.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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The Central Government has introduced Service Tax (Settlement of Cases) Rules, 2012 by which sections 31, 32 and 32A to P of the Central Excise Act, 1944 made applicable to Service Tax Law vide section 83 of the Finance Act, 1994 laying down the provisions of making application for the settlement of cases. The rules also prescribe form, manner of provisional attachment of property, etc.

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