Compounding application procedures allow applicants to apply before or after prosecution and designate the competent jurisdictional authority. An applicant may apply to the compounding authority to compound a service tax offence before or after prosecution using the prescribed form; where the ... Summary
Compounding application procedures allow applicants to apply before or after prosecution and designate the competent jurisdictional authority.
An applicant may apply to the compounding authority to compound a service tax offence before or after prosecution using the prescribed form; where the offence spans multiple places, the Chief Commissioner having jurisdiction over the place with the greater amount of service tax evaded is the competent authority.
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