Dispute Resolution Scheme eligibility clarified: pre-existing show-cause notices with small pending service tax arrears covered. The Dispute Resolution Scheme, 2008 applies where a show cause notice was issued on or before the cut-off and the pending service tax arrear in the case, as on that cut-off date, is within the prescribed threshold; the Scheme is applied according to the pending position as on the cut-off date, and it also covers show cause notices issued only for imposition of penalty where no service tax amount is outstanding.
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Dispute Resolution Scheme eligibility clarified: pre-existing show-cause notices with small pending service tax arrears covered.
The Dispute Resolution Scheme, 2008 applies where a show cause notice was issued on or before the cut-off and the pending service tax arrear in the case, as on that cut-off date, is within the prescribed threshold; the Scheme is applied according to the pending position as on the cut-off date, and it also covers show cause notices issued only for imposition of penalty where no service tax amount is outstanding.
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