Settlement of tax payment.

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..... with the provisions of section 95 in respect of tax arrear, then notwithstanding anything contained in the Chapter, the amount payable under this Scheme by the declarant shall be determined at the rates specified hereunder, namely:— (a) where the tax arrear has arisen due to determination, assessment or, as the case may be, order of an adjudicating authority,— (i) such tax arrear includes t .....

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..... , under the Chapter, at the rate of twenty-five per cent. of the maximum penalty leviable and interest payable: Provided that if the amount of penalty leviable exceeds the service tax amount to which it relates, service tax amount shall be considered to be the amount of penalty. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management .....

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