Service tax dispute resolution scheme clarifies definitions of tax arrears, designated authority, and prescribed procedures.

This clause defines key terms for the Service Tax Dispute Resolution Scheme, 2008: Chapter means Chapter V of the Finance Act, 1994; designated authority is an officer not below Assistant Commissioner of Central Excise as notified by the Commissioner; "person" is anyone against whom tax arrears are pending; "prescribed" means prescribed by rules under the Scheme. Tax arrear is defined as service tax, cess, interest or penalty due or leviable under the Chapter but unpaid as on 1 March 2008, limited to amounts subject to an order already passed or to a demand or show cause notice issued on or before that date.

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