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    <title>Service Tax (Settlement of Cases) Rules, 2012</title>
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    <description>The rules implement a settlement mechanism for service tax disputes: applications must be filed in Form SC(ST)-1 in quintuplicate, signed by authorised persons, accompanied by a prescribed fee, and disclose show cause notice details, admitted service tax and interest with calculations and payment particulars. The Settlement Commission forwards applications to the appropriate Commissioner for report. Where provisional attachment is ordered, the Commissioner may authorise an officer to attach property, prepare an inventory, provide a copy to the applicant, and send inventories to the Commissioner and the Commission. A per page fee applies for obtaining report copies.</description>
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