Compounding of offences under service tax: government may prescribe amount and manner for compounding breaches. Compounding of offences permits settlement by payment; Section 9A of the Central Excise Act is applied to Service Tax by the Finance Act, 1994, and the Central Government is empowered to prescribe the amount and manner of compounding of offences under rule making powers in Section 94(2)(i) of the Finance Act, 1994, with departmental manuals and guidance informing administrative practice.
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Compounding of offences under service tax: government may prescribe amount and manner for compounding breaches.
Compounding of offences permits settlement by payment; Section 9A of the Central Excise Act is applied to Service Tax by the Finance Act, 1994, and the Central Government is empowered to prescribe the amount and manner of compounding of offences under rule making powers in Section 94(2)(i) of the Finance Act, 1994, with departmental manuals and guidance informing administrative practice.
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