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of <h1>Central Government empowered under Section 101, Finance Act 2008, to establish rules for Service Tax Dispute Resolution.</h1> Section 101 of the Finance Act, 2008 grants the Central Government the authority to create rules for implementing the Service Tax Dispute Resolution Scheme, 2008. These rules may include the form and verification process for declarations under section 95, the form of certificates under section 96(2), and other prescribed matters. Once established, these rules must be presented to both Houses of Parliament for a total of thirty days. If both Houses agree to modify or annul a rule, it will be adjusted or nullified accordingly, without affecting the validity of prior actions under that rule.
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