Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Finance Act 2012 Update: Clause (ee) Removed, New Clauses (i) & (j) Added, Changes in Compounding Offenses & Case Settlement</h1> The amendment to section 94 of the Finance Act, 2012, involves several changes. Clause (ee) is removed, and in clause (hhh), the phrase 'under section 66C' is added after 'provision of taxable service.' Clause (i) is re-lettered as clause (k), and new clauses (i) and (j) are introduced. Clause (i) addresses the amount and manner of compounding offenses, while clause (j) pertains to the settlement of cases following specified sections of the Central Excise Act, 1944, as applied to service tax through section 83.