CBEC Amends Service Tax (Settlement of Cases) Rules; Prescribes Form SC (ST) 2

CBEC Amends Service Tax (Settlement of Cases) Rules, 2012; Notifies Amendment Rules, 2017 and Prescribes Form SC (ST) 2

The CBEC has amended the Service Tax (Settlement of Cases) Rules, 2012 and has notified Amendment Rules, 2017 wherein “Form SC (ST) 2″ has been prescribed for Application for Settlement of Service Tax Cases before the Customs and Central Excise Settlement Commission, as under:

Service Tax Settlement Commission Form (SC ST 2): CBEC Notification 13/2017 ST dt.12 Apr. 

G.S.R.______ (E). – In exercise of the powers conferred by clause (j) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as “the Act”) read with sections 31, 32 and 32A to 32P of the Central Excise Act, 1944 (1 of 1944), made applicable to service tax vide section 83 of the Act, 1994, the Central Government hereby makes the following rules to amend the Service Tax (Settlement of Cases) Rules, 2012, namely:-

1. (1) These rules may be called the Service Tax (Settlement of Cases) Amendment Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax (Settlement of Cases) Rules, 2012 (hereinafter referred to as the said rules):-

(i) in rule 2 in clause (c), after the word, letters, brackets and figure, “Form SC (ST)-1”, the word, letters, brackets and figure “or Form SC (ST)-2” shall be inserted;

(ii) in rule 3 of the said rules,-

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) An application under sub-section (5) of section 32E of Excise Act, made applicable to service tax vide section 83 of the Act, shall be made in Form SC (ST) -2”.

(b) in sub-rule (3), after the word, letters, brackets and figure, “Form SC (ST) -1”, the words, letters, brackets and figure “or Form SC (ST) -2, as the case may be” shall be inserted.

(iii) for rule 4 of the said rules, the following rule shall be substituted namely:-

“4. Disclosure of information in the application for settlement of cases.- The Settlement Commission shall, while calling for a report from the Commissioner of Central Excise having jurisdiction or Commissioner of Service Tax having jurisdiction, under sub-section (3) of section 32E of Excise Act, made applicable to Service Tax vide section 83 of the Act, forward a copy of the application referred to in sub-rule (1) or sub-rule (1A) of rule 3, as the case may be, to the Commissioner of Central Excise having jurisdiction or Commissioner of Service Tax along with the annexure and the statements and other documents accompanying such annexure to the application”

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide No. G.S.R. 403 (E), dated the 29th May, 2012 vide notification no.16/2012-Sertive Tax, dated 29th May, 2012.


Form No. Form No. SC (ST) -2

[under sub-rule (1A) of rule 3 of the Service Tax (Settlement of Cases) Rules, 2012]

Before the Customs and Central Excise Settlement Commission …. Bench at….

Form of application for settlement of a case of Any Person under sub-section (5) of section 32E of Excise Act, made applicable to service tax vide section 83 of the Finance Act, 1994 (32 of 1994)

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