https://www.taxtmi.com/acts?id=8533 This clause defines key terms for the Service Tax Dispute Resolution Scheme, 2008: Chapter means Chapter V of the Finance Act, 1994; designated authority is an officer not below Assistant Commissioner of Central Excise as notified by the Commissioner; "person" is anyone against whom tax arrears are pending; "prescribed" means prescribed by rules under the Scheme. Tax arrear is defined as service tax, cess, interest or penalty due or leviable under the Chapter but unpaid as on 1 March 2008, limited to amounts subject to an order already passed or to a demand or show cause notice issued on or before that date. en-us Fri, 29 Feb 2008 23:52:19 +0530 Sat, 01 Mar 2008 00:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8533 This clause defines key terms for the Service Tax Dispute Resolution Scheme, 2008: Chapter means Chapter V of the Finance Act, 1994; designated authority is an officer not below Assistant Commissioner of Central Excise as notified by the Commissioner; "person" is anyone against whom tax arrears are pending; "prescribed" means prescribed by rules under the Scheme. Tax arrear is defined as service tax, cess, interest or penalty due or leviable under the Chapter but unpaid as on 1 March 2008, limited to amounts subject to an order already passed or to a demand or show cause notice issued on or before that date. Act-Rules Bill Fri, 29 Feb 2008 23:52:19 +0530 https://www.taxtmi.com/acts?id=8533