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<h1>India's 2012 Rules on Compounding Service Tax Offences: Procedures, Application Process, and Immunity Guidelines Explained</h1> The Service Tax (Compounding of Offences) Rules, 2012, issued by the Government of India's Ministry of Finance, outlines procedures for the compounding of service tax offences. It defines key terms such as 'applicant' and 'compounding authority' and details the application process for compounding offences. The rules specify that the compounding authority, typically the Chief Commissioner of Central Excise, can grant immunity from prosecution if the applicant cooperates and fully discloses relevant facts. The compounding amount varies based on the offence type, and immunity can be withdrawn if conditions are not met. The notification includes an application form and declaration requirements.