Compounding of offences requires a report, specified payment and proof to obtain immunity from prosecution under the rules. On receipt of an application the compounding authority shall obtain a report from the reporting authority, and may allow the application by specifying the compounding amount and granting immunity from prosecution or reject it after giving the applicant an opportunity to be heard and stating grounds. Allowance is conditional on payment of service tax, penalty and interest. If allowed, the applicant must pay the compounding amount within the prescribed period and furnish proof; the amount is not refundable except where a court denies immunity.
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Provisions expressly mentioned in the judgment/order text.
Compounding of offences requires a report, specified payment and proof to obtain immunity from prosecution under the rules.
On receipt of an application the compounding authority shall obtain a report from the reporting authority, and may allow the application by specifying the compounding amount and granting immunity from prosecution or reject it after giving the applicant an opportunity to be heard and stating grounds. Allowance is conditional on payment of service tax, penalty and interest. If allowed, the applicant must pay the compounding amount within the prescribed period and furnish proof; the amount is not refundable except where a court denies immunity.
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