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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Dispute Resolution Scheme 2008: Tax Arrears Below Rs. 25,000 Covered, Excludes Section 73A; Applies to Orders Before March 1, 2008.</h1> The Dispute Resolution Scheme, 2008, addresses cases where tax arrears, including interest and penalties, under the Finance Act, 1994, were unpaid before March 1, 2008. It applies to cases with service tax arrears not exceeding Rs. 25,000 as of that date, without a ceiling on penalties and interest. The scheme covers orders or notices issued by March 1, 2008, but excludes those under section 73A. Revisional orders under section 84 qualify if issued by March 1, 2008. Notices under section 84 do not affect tax arrears and are irrelevant for the scheme's application, though pending proceedings finalize if the scheme is chosen.
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