Non refundability of scheme payments: voluntary compliance payments are final, binding, and not refundable under the Scheme. Clause 99 makes amounts paid under a declaration pursuant to the Scheme final and not refundable. The one time Scheme requires a declaration and payment of outstanding service tax for the covered historical period and grants participating persons immunities from penalty, interest and other proceedings under the finance legislation; payments made under the Scheme are expressly non refundable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non refundability of scheme payments: voluntary compliance payments are final, binding, and not refundable under the Scheme.
Clause 99 makes amounts paid under a declaration pursuant to the Scheme final and not refundable. The one time Scheme requires a declaration and payment of outstanding service tax for the covered historical period and grants participating persons immunities from penalty, interest and other proceedings under the finance legislation; payments made under the Scheme are expressly non refundable.
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