Legislation Of The Indirect Tax Dispute Resolution Scheme, 2016 - Service Tax - TRADE NOTICE NO. 03/2016/CE

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER CENTRAL EXCISE SERVICE TAX, GUWAHATI SETHI TRUST BUILDING, 5 TH FLOOR, G.S. ROAD, BHANGAGARH GUWAHATI - 781 005 C. No. IV(16)59/Dispute Resolution/Tech/Ghy/2016/4509-38 Dated: 09.06.2016. TRADE NOTICE NO. 03/2016/CE Sub: Legislation Of The Indirect Tax Dispute Resolution Scheme, 2016 It is for information for Trade and all concerned that vide Chapter-XI (comprising of section-212 to 218) of the Finance Act 2016 (28 of 2016), THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 has been legislated. This scheme allows the party in appeal before the Commissioner (Appeals) on 1st March 2016, to file a declaration before the Designated Authority for the purpose of availing the benefit of the scheme. 2. With a view to operationalize the Scheme, the Central Board of Excise Customs has framed the Indirect Tax Dispute Resolution Scheme Rules, 2016. This Rule has been Notified vide Notification No.29/2016-CE (NT) dated 31.05.2016. 3. The Indirect Tax Dispute Resolution Scheme Rules, 2016 provide for the forms to be used for making the scheme operational. Following Forms have been prescribed by the said Rules: (a) Form 1, has been prescribed for making declaration under the scheme. (b) Form 2, is the form in which the designated authority shall give the acknowledgement about the receipt of declaration by him. (c) Form 3, is the form to be filed by the declarant giving the details of the amounts deposited by him as required under the scheme. Declarant has to deposit the sums required to be deposited by him within fortnight of the receipt of the dated acknowledgement and report the details of deposit made within seven days of making the deposit to the designated authority. (d) Form 4, is the form in which the said designated authority shall pass an order of discharge of dues in respect of the case before Commissioner (Appeals), Central Excise, Customs Service Tax, Guwahati, for which the declaration has been made in Form 1. 4. Since the Commissioner (Appeals) has not decided on the issues raised in appeal, said disposal of appeal shall have no binding precedent value 5. As per requirement of clause (e) to sub-section (1) to section 213 of .the Finance Act 2016, the following officer has been authorized by the undersigned to act as the Assistant Commissioner, designated authority, for the purpose of this Scheme under the jurisdiction of this Commissionerate. Designated authority Office address The Assistant Commissioner (TAR), Central Excise Service Tax, Guwahati Office of the Commissioner, Central Excise Service Tax, Sethi Trust Building, 5th Floor, G.S. Road, Bhangagarh, Guwahati- 81 005. 6. The Superintendent, Tax Arrear Recovery, Office of the Commissioner of Central Excise Service Tax, Guwahati shall provide secretarial support to the designated authority. 7. All the Trade Associations/Chamber of Commerce/Members of RAC are requested to bring the contents of this Trade Notice to the notice of their Member constituents. (Viney Kumar Paul) Commissioner