https://www.taxtmi.com/article/detailed?id=6323 The amendment allows compounding by paying tax and interest within 30 days of an SCN or paying a reduced penalty under sections 76 and 78 even post adjudication, aiming to curb litigation. Uptake is hindered by procedural defects: denial of the Cum duty benefit, routine use of extended limitation periods with penalty proposals, reverse charge demands treated as suppression despite revenue neutrality, and inclusion of amounts already paid, all of which inflate demands. The author calls for CBEC guidance to correct these practices and encourage use of the compounding scheme. en-us Sat, 27 Jun 2015 05:57:58 +0530 Sat, 27 Jun 2015 05:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6323 The amendment allows compounding by paying tax and interest within 30 days of an SCN or paying a reduced penalty under sections 76 and 78 even post adjudication, aiming to curb litigation. Uptake is hindered by procedural defects: denial of the Cum duty benefit, routine use of extended limitation periods with penalty proposals, reverse charge demands treated as suppression despite revenue neutrality, and inclusion of amounts already paid, all of which inflate demands. The author calls for CBEC guidance to correct these practices and encourage use of the compounding scheme. Articles Service Tax Sat, 27 Jun 2015 05:57:58 +0530 https://www.taxtmi.com/article/detailed?id=6323