Compounding of offences: rules define applicants, compounding and reporting authorities, forms, and procedural scope under service tax law.

Definitions designate the persons and authorities involved in compounding service tax offences: the applicant is any assessee or other person excluding specified Central Excise officers; the compounding authority is the Chief Commissioner of Central Excise having territorial jurisdiction; the reporting authority is the Commissioner of Central Excise or Commissioner of Service Tax or an officer authorised by the Chief Commissioner. The rules incorporate the prescribed form and apply statutory meanings from the Finance Act and the Central Excise Act.

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