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TMI BlogService Tax (Settlement of Cases) Rules, 2012X X X X Extracts X X X X X X X X Extracts X X X X ..... by makes the following rules, namely:- 1. Short title and commencement. - (1) These rules may be called the Service Tax (Settlement of Cases) Rules, 2012. (2) They shall come into force on the date of publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires,- (a) Act means Chapter V of the Finance Act, 1994 (32 of 1994); (b) Excise Act means the Central Excise Act, 1944 (1 of 1944); (c) Form SC(ST)-1 means the form appended to these rules; (d) section means a section of the Act ; (e) words and expressions used herein and not defined but defined in the Act or Excise Act, shall have the respective meanings assigned to them in those Acts. 3. Form and manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted by the applicant along with interest due thereon, shall be deposited by him in any of the authorised bank under TR-6, referred to in the Service Tax Rules, 1994 (hereinafter referred to as TR-6 Challan) in quintuplicate, or G.A.R.-7 and shall be disclosed by him in the Form. 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 32F 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) of rule 3 along with the annexure to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under section 32J of Excise Act, made applicable to service tax vide section 83 of the Act, for obtaining copies of reports made by any Central Excise Officer, shall pay a fee of five rupees per page of each report or part thereof. Form No. SC(ST)-1 [ See 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 under section 32E of Excise Act made applicable to service tax vide section 83 of the Finance Act, 1994 (32 of 1994) 1. Full name of the applicant: 2. (i) Postal address of the applicant (ii) E- mail address of the applicant, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant, along with interest as at (9) above (TR-6 challan or G.A.R.-7 number and date) (Details to be enclosed as Annexure-II) 11. Whether any application for settlement (other than the present one) has been filed by the applicant before any Bench of Settlement Commission. If yes, the following information may be provided : (a) Application No. and date (b) Amount admitted for settlement (c) Show cause notice No. and date (d) Status of the application, if decided, then details of the final order of the Commission: (i) Settlement order No. and date (ii) Details of deposit of settlement amount (iii) Whether settlement amount has been paid in terms of the order (e) If any application of the applicant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction are correct and are duly attested by me. That no proceeding in respect of the case for which settlement is being sought, is pending before Commissioner (Appeal), Customs, Excise and Service Tax Appellate Tribunal or the courts, as the case may be, or has been remanded back to the adjudicating authority by the said appellate authorities. Verified today the ..day of .(mention the month and year) at (mention the place) Deponent Note: 1. The application fee should be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of Reserve Bank of India and the triplicate copy of the challan sent to the Settlement Commission with the application. The Settlement Commission will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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