Scheme inapplicability for high-value service tax arrears limits eligibility for relief under the resolution scheme. The Scheme is not applicable to any decision, order of determination, demand notice or show cause notice that relates to a service tax arrear above the ... Summary
Scheme inapplicability for high-value service tax arrears limits eligibility for relief under the resolution scheme.
The Scheme is not applicable to any decision, order of determination, demand notice or show cause notice that relates to a service tax arrear above the prescribed monetary threshold, or to any order or notice issued under the designated reassessment provision; this exclusion applies to all listed instrument types and thereby limits the Scheme's scope by both a monetary ceiling on eligible arrears and a categorical bar for reassessment-origin matters.
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