Dispute Resolution Scheme, 2008 - Reg. - Service Tax - F.No. 137/96/2008-CX.4

F.No. 137/96/2008-CX.4 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi Dated: September 2, 2008 Sub: Dispute Resolution Scheme, 2008 - Reg. Please refer your letter F.No. IV/16-26/ST/2008, dated 28.8.2008, on the above subject. 2. The issues raised by you are clarified below. 2.1. The Dispute Resolution Scheme, 2008 covers a case where show cause notice was issued on or before 1.3.2008 and the service tax arrear (pending service tax amount), as on 1.3.2008, in respect of such case was upto Rs.25,000, irrespective of the fact that such SCN may have been adjudicated after 1.3.2008. The Dispute Resolution Scheme would be applied to a particular case with respect to its pending position as on 1.3.2008. 2.2. The Dispute Resolution Scheme, 2008 covers all such cases where show cause notices issued for imposition of only penalty, involving no service tax amount. Yours faithfully, (Gautam Bhattacharya) Commissioner (ST)