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of <h1>Service Tax Dispute Resolution Scheme 2008: Key Definitions and Roles Explained Under Chapter VI of Finance Act 2008</h1> The Service Tax Dispute Resolution Scheme, 2008, under Chapter VI of the Finance Act, 2008, defines key terms for resolving service tax disputes. 'Chapter' refers to Chapter V of the Finance Act, 1994. A 'designated authority' is an officer of at least Assistant Commissioner rank, appointed by the Commissioner of Central Excise. A 'person' is anyone with pending tax arrears. 'Prescribed' refers to rules under the Scheme. 'Tax arrear' includes unpaid service tax, cess, interest, or penalty as of March 1, 2008, with an order or notice issued by that date. Undefined terms follow meanings in the Chapter or related rules.
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