Compounding of offences: application requires disclosure of offence provisions, adjudication details and consent to pay compounding amount. Prescribed application form under the Service Tax (Compounding of Offences) Rules, 2012 requires applicant identification, PAN and service tax registration, jurisdictional Commissioner, specification of Chapter V provision(s) alleged violated, brief facts and particulars of the offence, show cause notice status and amounts, adjudication details including service tax confirmed, CENVAT credit recovery/denial and penalty, disclosure of prior proceedings, a declaration to pay the compounding amount as fixed by the compounding authority and a verification attesting to the truth and authenticity of accompanying documents.
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.
Compounding of offences: application requires disclosure of offence provisions, adjudication details and consent to pay compounding amount.
Prescribed application form under the Service Tax (Compounding of Offences) Rules, 2012 requires applicant identification, PAN and service tax registration, jurisdictional Commissioner, specification of Chapter V provision(s) alleged violated, brief facts and particulars of the offence, show cause notice status and amounts, adjudication details including service tax confirmed, CENVAT credit recovery/denial and penalty, disclosure of prior proceedings, a declaration to pay the compounding amount as fixed by the compounding authority and a verification attesting to the truth and authenticity of accompanying documents.
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