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    <title>The Service Tax (Settlement of Cases) Rules, 2012 and related provisions - an analysis.</title>
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    <description>The Rules apply central excise settlement mechanics to service tax: applicants must file after receipt of a show cause notice, furnish full disclosure of admitted liabilities, and pay the accepted duty with interest as a precondition. The Settlement Commission follows prescribed procedures-notice to applicant, call for reports, possible investigation, hearing, and order specifying settlement terms. It may provisionally attach property, send non-cooperating cases back to the adjudicating authority, void settlements obtained by fraud, and bar persons penalised or convicted in relation to a settled case from future applications.</description>
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