Scheme scope: benefits confined to declared proceedings; no broader concessions under the Service Tax Dispute Resolution Scheme. The provision clarifies that the Service Tax Dispute Resolution Scheme confers benefits, concessions or immunities only in respect of the specific proceedings for which a declarant has made a declaration; absent an express provision to the contrary, no entitlement under the Scheme extends to other proceedings.
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.
Scheme scope: benefits confined to declared proceedings; no broader concessions under the Service Tax Dispute Resolution Scheme.
The provision clarifies that the Service Tax Dispute Resolution Scheme confers benefits, concessions or immunities only in respect of the specific proceedings for which a declarant has made a declaration; absent an express provision to the contrary, no entitlement under the Scheme extends to other proceedings.
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