Section 114 - Power to make rules

Rule making power authorises rules for implementing the voluntary compliance scheme, specifying forms, acknowledgements and parliamentary review.

Section 114 authorises the Central Government to make rules by notification to implement the Service Tax Voluntary Compliance Encouragement Scheme, including specifying the form and manner of declarations, acknowledgements and issuance of discharge acknowledgements, and other prescribed matters; every rule must be laid before both Houses of Parliament and may be modified or annulled by them within the specified period without affecting prior valid actions under the rule.