Vide two letters (Service Tax - F.No. 137/96/2008-CX.4 - dated - 02-09-2008 and  Service Tax - F.No. 137/96/2008-CX.4 - dated - 02-09-2008) ; central government has clarified the issues related to service tax dispute resolution scheme.

Que.    Since the dispute resolution scheme in service tax was introduced in the budget 2008, the query arouse that whether this scheme is applicable to Show Cause notices issued before 1-3-2008 but adjudicated on or after 1-3-2008?

Ans.    Department clarified that dispute resolution scheme is applicable to those cases also where SCN was issued before 1-3-2008 and adjudicated on after 1-3-2008.

Que.    Whether dispute resolution scheme is applicable to revision orders of the commissioner?

Ans.     The scheme is applicable to revision orders of the commissioner where original order was issued before 1-3-2008

Dispute Resolution Scheme

Dispute Resolution Scheme Rules, 2008

Service Tax - 102 /5/2008-ST - dated - 04-06-2008- Guidelines in respect of the Dispute Resolution Scheme, 2008-reg.

Dispute Resolution Scheme applicability clarified: covers pre-existing show-cause notices adjudicated later and qualifying revision orders. The Dispute Resolution Scheme applies where show-cause notices were issued before the operative cut-off but adjudicated after it, and extends to commissioner revision orders when the original order was issued before the cut-off, establishing eligibility criteria for admission into the scheme.