https://www.taxtmi.com/article/detailed?id=1736 Amendments make the Settlement Commission provisions applicable to service tax, importing sections 31, 32 and 32A-32P to govern composition, benches, majority decision-making, powers to provisionally attach property, reopen proceedings, grant waiver/reduction of penalties and immunity from prosecution, and to require prescribed-form applications with full disclosure and fees; applications must be pending before an adjudicating authority, cannot be withdrawn, and certain matters (court/tribunal cases, penalty-only matters, valuation/classification issues) are excluded. en-us Wed, 23 May 2012 11:02:44 +0530 Wed, 23 May 2012 11:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1736 Amendments make the Settlement Commission provisions applicable to service tax, importing sections 31, 32 and 32A-32P to govern composition, benches, majority decision-making, powers to provisionally attach property, reopen proceedings, grant waiver/reduction of penalties and immunity from prosecution, and to require prescribed-form applications with full disclosure and fees; applications must be pending before an adjudicating authority, cannot be withdrawn, and certain matters (court/tribunal cases, penalty-only matters, valuation/classification issues) are excluded. Articles Service Tax Wed, 23 May 2012 11:02:44 +0530 https://www.taxtmi.com/article/detailed?id=1736