https://www.taxtmi.com/circulars?id=5233 The Dispute Resolution Scheme, 2008 provides compounding eligibility for service tax arrears unpaid before the cut off date where arrears (including interest and penalty) were leviable under the Finance Act, 1994 and pending liability does not exceed the monetary ceiling; it also covers cases of only interest and penalty. Orders under Chapter V, including revisional orders by the Commissioner issued on or before the cut off date, form the basis for compounding calculations. Notices under revisional power that only give an opportunity to be heard do not affect arrears computation, and acceptance of the Scheme finalizes pending revisional proceedings. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 25 Oct 2008 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5233 The Dispute Resolution Scheme, 2008 provides compounding eligibility for service tax arrears unpaid before the cut off date where arrears (including interest and penalty) were leviable under the Finance Act, 1994 and pending liability does not exceed the monetary ceiling; it also covers cases of only interest and penalty. Orders under Chapter V, including revisional orders by the Commissioner issued on or before the cut off date, form the basis for compounding calculations. Notices under revisional power that only give an opportunity to be heard do not affect arrears computation, and acceptance of the Scheme finalizes pending revisional proceedings. Circulars Service Tax Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5233