Compounding of service tax offences enables settlement with fixed or percentage compounding amounts and conditional immunity. The rules permit eligible applicants to apply in a prescribed form to the designated compounding authority to compound specified service tax offences; the authority may request a report from the reporting authority, fix and order payment of a compounding amount based on prescribed scales, and grant conditional immunity from prosecution upon full disclosure and cooperation. Applications may be rejected after hearing; payment and proof are required within specified timeframes, compounding amounts are generally non refundable except where a court denies immunity, and immunity may be withdrawn for non payment, non compliance, concealment or false evidence.
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Provisions expressly mentioned in the judgment/order text.
Compounding of service tax offences enables settlement with fixed or percentage compounding amounts and conditional immunity.
The rules permit eligible applicants to apply in a prescribed form to the designated compounding authority to compound specified service tax offences; the authority may request a report from the reporting authority, fix and order payment of a compounding amount based on prescribed scales, and grant conditional immunity from prosecution upon full disclosure and cooperation. Applications may be rejected after hearing; payment and proof are required within specified timeframes, compounding amounts are generally non refundable except where a court denies immunity, and immunity may be withdrawn for non payment, non compliance, concealment or false evidence.
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