Applicability of Scheme: exclusions for large service tax arrears and orders under specific statutory provision restrict relief. The Service Tax Dispute Resolution Scheme, 2008 is not available where a decision, order of determination, demand notice or show cause notice relates to a service tax arrear above the statutory monetary threshold, or where the order or notice has been issued under a particular provision governing tax recovery, thereby excluding such matters from the Scheme's application.
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.
Applicability of Scheme: exclusions for large service tax arrears and orders under specific statutory provision restrict relief.
The Service Tax Dispute Resolution Scheme, 2008 is not available where a decision, order of determination, demand notice or show cause notice relates to a service tax arrear above the statutory monetary threshold, or where the order or notice has been issued under a particular provision governing tax recovery, thereby excluding such matters from the Scheme's application.
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