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of <h1>Appellate authorities barred from deciding tax arrears issues post-order under Section 96, per Service Tax Dispute Resolution Scheme 2008.</h1> No appellate authority is permitted to proceed with deciding any issues related to tax arrears specified in a declaration if an order has already been made under Section 96 by the designated authority. This provision is part of the Service Tax Dispute Resolution Scheme, 2008, outlined in Chapter VI of the Finance Act, 2008. The intent is to prevent further appellate proceedings once a designated authority has issued an order regarding the specified tax arrears.
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