TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-section ( 1 ) of section 97; ( c ) designated authority means an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme; ( d ) prescribed means prescribed by rules made under this Scheme; ( e ) tax dues means the service tax du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons shall declare the tax dues and pay the same in accordance with the provisions of the Scheme. It further provides for certain immunities including penalty, interest or any other proceeding under the Chapter V of the Finance Act, 1994 to those persons who opt for the Scheme. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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