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    <title>SERVICE TAX (SETTLEMENT OF CASES) RULES, 2012 – AN OVERVIEW.</title>
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    <description>An application for settlement of service tax must be made in Form SC (ST-1), verified and signed by prescribed representatives, filed in multiple copies with the prescribed application fee paid through authorised banking channels, and accompanied by supporting returns, extracts from books of accounts, factual particulars, calculations of accepted tax and interest, and disclosure of payment of the accepted additional tax and interest by authorised bank remittance. The Settlement Commission will call for a report from the territorial Commissioner and may order provisional attachment, with authorised officers empowered to attach property, prepare inventories, serve copies to the applicant, and transmit records to the Commissioner and the Commission.</description>
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