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Home Acts & Rules Service Tax Rules Service Tax (Compounding of Offences) Rules, 2012

Service Tax (Compounding of Offences) Rules, 2012

Rule 1 : Short title and commencement.
Rule 2 : Definitions.
Rule 3 : Form and manner of application.
Rule 4 : Procedure on receipt of application under rule 3.
Rule 5 : Fixation of the compounding amount.
Rule 6 : Power of compounding authority to grant immunity from prosecution
Rule 7 : Withdrawal of immunity from prosecution in certain conditions
FORM : Application for Compounding of Offence.
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