NOTIFICATION
NO 28/2008-Service Tax, Dated : June 4, 2008
G.S.R.
(E) - In exercise of the powers conferred of section 101 of the
Finance Act, 2008 (18 of 2008), the Central Government hereby makes
the following rules, namely:-
1.
Short title and commencement. - (1) These rules may be called the
Dispute Resolution Scheme Rules, 2008.
(2)
They shall come into force on the 1st day of July, 2008.
2.
Definitions. - (1) In these rules, unless the context otherwise
requires, -
(a)
“Act” means Chapter VI of the Finance Act, 2008;
(b)
“Scheme” means the Dispute Resolution Scheme, 2008,
specified in the Act;
(c)
“section” means a section of the Act;
(d)
“Form” means the Forms annexed to these rules.
(2)
All other words and expressions used in these rules but not defined
in these rules and defined in the Scheme shall have the same meanings
respectively assigned to them in that Scheme.
3.
Form of declaration and the manner of verification thereof. - (1)
The declaration, under section 94, in respect of tax arrears and
the amount payable under the Scheme shall be made in Form 1.
(2)
The declaration under sub-rule (1) shall be furnished in duplicate
and shall be verified in the manner laid down in the said Form 1
and shall be signed by the person making such declaration or by
any person authorised by him in this behalf.
(3)
The designated authority on receipt of declaration shall issue,
a receipt in acknowledgement thereof.
4.
Form of certificate .-The certificate under sub-section (2) of section
96, stating full and final settlement of tax arrears, shall be issued
in Form 2;
5.
Sum payable under the Scheme: Any sum payable under the Scheme shall
be paid in cash.
F.No.137/96/2008-CX.4
(Rahul
Nangare)
Under Secretary to the Government of India
FORM
1
[See
sub-rule (1) of rule 3]
FORM
OF DECLARATION UNDER SECTION 94 OF THE FINANCE ACT, 2008 IN RESPECT
OF DISPUTE RESOLUTION SCHEME, 2008
To
The
Designated Authority
....................................
....................................
Sir/Madam,
I hereby
make a declaration under section 94 of the Finance Act, 2008.
1.
Name of the declarant ......................................................
(in
block letters)
2.
Address :............................. ...........................................
...........................................................................................
..........................................Telephone
No. ...........................
3.
STC Code ...........................
4.
Premises code
5.
Details of the case and tax arrears proposed for settlement under
the Scheme:
TABLE
(1)
(2) (3) (4) (5) (6)
Show cause/
demand
notice
No.
and date of issue** Nos. and date of order in original/order in
appeals passed in the matter, if any**
Amount of tax arrears involved (in Rs)
(See
Instruction 4 ) Amount claimed as payable for the case under section
94
(in
Rs )
Details of writ petition/
appeal/
reference
filed before a High Court or the Supreme Court, if any Remarks
Service tax + Education cess (Primary) + Secondary and higher education
cess Interest Penalty
**
The Scheme does not apply to any order or notice issued under section
73A of the Finance Act, 1994
VERIFICATION
I........................
(name in block letters) son/daughter of Shri........................
solemnly declare that to the best of my knowledge and belief -
(a)
the information given in this declaration and statements and annexure
accompanying it is correct and complete and amount of tax arrears
and other particulars shown therein are truly stated;
(b)
I am not disqualified under provisions of section 93 of Finance
Act, 2008 from making a declaration.
I further
declare that I am making this declaration in my capacity as ........................
(designation) (Please specify if you are making a declaration on
behalf of declaring) and that I am competent to make this declaration
and verify it.
NAME
AND SIGNATURE OF DECLARANT
PLACE
:
DATE
:
Instructions:
1.
This Form should be submitted to the Central Excise Officer notified
as designated authority under section 92(b) of the Finance Act,
2008.
2.
Wherever the entry is not relevant, the column shall be filled in
as “Not Applicable”.
3.
In column (2), the details of order passed in original adjudication
or order passed in appeal by Commissioner (Appeals) or by Customs,
Excise and Service Tax Appellate Tribunal or a High Court should
be clearly indicated and relevant documentary evidence shall be
enclosed.
4.
In column (3), the tax arrears may be declared in terms of the meaning
given to it in section 94 of the Finance Act, 2008.
8.
Any other information relevant to the case may be briefly indicated
under column 5.
FORM
2
[See
rule 4]
CERTIFICATE
FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER SECTION 96 (2)
OF THE FINANCE ACT, 2008 IN RESPECT OF DISPUTE RESOLUTION SCHEME,
2008
Whereas_____________________
(hereinafter referred to as declarant) has
(Name
and address of the declarant)
made
a declaration under section 94 of the Finance Act, 2008;
And
whereas the designated authority by order dated_______ determined
the amount of _______________ rupees payable by the declarant in
accordance with the provisions of the Scheme and granted a certificate
setting forth therein the particulars of the tax arrears and the
sum payable after such determination towards full and final settlement
of tax arrears as per details given below;
And
whereas the declarant has paid__________ rupees being the sum determined
by the designated authority;
And
whereas the declarant had declared in the declaration made under
section 94 that no writ petition or appeal or reference before any
High Court or the Supreme Court against any order in respect of
the tax arrears has been filed by such declarant ( strike off if
not applicable );
or
And
whereas the declarant had filed a writ petition/appeal/ reference
_________________________
(mention
the name of the High Court)
High
Court or the Supreme Court against any order in respect of the tax
arrears;
And
whereas the declarant has withdrawn the said writ petition/appeal/reference
and furnished proof of such withdrawal in accordance with the provisions
contained in the proviso to sub-section (4) of section 96 ( strike
off if not applicable );
Now,
therefore , in exercise of the powers conferred by sub-section (2)
of section 96 of the Finance Act, 2008, the designated authority
hereby issues this certificate to the said declarant:-
(a)
certifying the receipt of payment from the declarant towards full
and final settlement of tax arrears determined in the order dated
_______________ on the declaration made by the aforesaid declarant;
(b)
granting immunity, subject to the provisions of the Scheme, from
institution of any proceeding for imposition of penalty under the
Finance Act, 1994, in respect of matters covered in the aforesaid
declaration made by the declarant.
Date
:
Place
: Name, Signature and Seal of Designated Authority
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