Settlement application requirement: mandatory new form and disclosure rules require forwarding applications and annexures to tax commissioner. The amendment mandates Form SC (ST)-2 for settlement applications under the Excise Act as applied to service tax and modifies cross references to allow either Form SC (ST)-1 or Form SC (ST)-2 as applicable. It substitutes the disclosure rule to require the Settlement Commission to forward the application and all annexures, statements and accompanying documents to the Commissioner of Central Excise or Commissioner of Service Tax when calling for a report, and sets out the content, verification and procedural requirements for Form SC (ST)-2 including fee payment and annexure attestation.
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Settlement application requirement: mandatory new form and disclosure rules require forwarding applications and annexures to tax commissioner.
The amendment mandates Form SC (ST)-2 for settlement applications under the Excise Act as applied to service tax and modifies cross references to allow either Form SC (ST)-1 or Form SC (ST)-2 as applicable. It substitutes the disclosure rule to require the Settlement Commission to forward the application and all annexures, statements and accompanying documents to the Commissioner of Central Excise or Commissioner of Service Tax when calling for a report, and sets out the content, verification and procedural requirements for Form SC (ST)-2 including fee payment and annexure attestation.
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