Service Tax Settlement Rules establish statutory framework under section 94 for settling service tax cases upon gazette commencement. Establishes the Service Tax (Settlement of Cases) Rules, 2012 made under the rule making power in clause (j) of sub section (2) of section 94 of the Finance Act, 1994 read with Central Excise Act provisions as applied to service tax, and provides that the rules are cited by that title and shall come into force on publication in the Official Gazette.