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        Service Tax

        Section 99 - Removal of doubts.

        Service Tax Dispute Resolution Scheme, 2008 (Chapter VI - of Finance Act, 2008)

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        Limitation on scheme benefits: a declaration does not confer benefits or immunity in proceedings beyond the declared matter. A declarant receives no benefit, concession or immunity under the Scheme in any proceedings other than those relating to the declaration; any exception is only as expressly provided elsewhere in the Scheme.
                          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.

                                Limitation on scheme benefits: a declaration does not confer benefits or immunity in proceedings beyond the declared matter.

                                A declarant receives no benefit, concession or immunity under the Scheme in any proceedings other than those relating to the declaration; any exception is only as expressly provided elsewhere in the Scheme.


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