[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART
II, SUB-SECTION (I) OF SECTION 3]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 16/2012- Service
Tax
New Delhi, the 29th May,
2012
G.S.R. (E).
- In exercise of the powers conferred
by clause (j) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of
1994) (hereinafter referred to as “the Act”), read with sections 31, 32 and 32A
to 32P of the Central Excise Act, 1944 (1 of 1944) made applicable to service
tax vide section 83 of the Act, 1994, the Central Government
hereby makes the following rules, namely:-
1. Short title and commencement. - (1) These rules may be called the Service
Tax (Settlement of Cases) Rules, 2012.
(2) They shall come into force on the date of publication in the Official
Gazette.
2. Definitions.-
In these rules, unless the context
otherwise requires,-
(a) “Act” means Chapter
V of the Finance Act, 1994 (32 of 1994);
(b) “Excise Act” means
the Central Excise Act, 1944 (1 of 1944);
(c) “Form SC(ST)-1”
means the form appended to these rules;
(d) “section” means a
section of the Act ;
(e) words
and expressions used herein and not defined but defined in the Act or Excise Act,
shall have the respective
meanings assigned to them in those Acts.
3. Form and manner of Application. - (1) An application under sub-section (1) of section 32E of Excise Act, made applicable to service tax
vide section 83 of the Act, shall be made in the Form SC(ST)-1.
(2) The application referred to in sub-rule (1), the
verification contained therein and all relevant documents accompanying such
application shall be signed,-
(a) in the case of an
individual, by the individual himself or where the individual is absent from
India, by the individual concerned or by some person duly authorised by him in
this behalf; and where the individual is a minor or is mentally incapacitated
from attending to his affairs, by his guardian or by any other person competent
to act on his behalf;
(b) in the case of a
Hindu undivided family, by the Karta of such family and, where the Karta is absent from India or is mentally
incapacitated from attending to his affairs, by the senior most adult member of the family available;
(c) in the case of a
company or local authority, by the principal officer thereof;
(d) in the case of a
firm, by any partner thereof, not being a minor;
(e) in case of any other
association, by any member of the association or the principal officer thereof;
and
(f) in the case of
any other person, by that person or some person competent to act on his behalf.
(3) Every application in the Form SC(ST)-1 shall be filed in
quintuplicate and shall be accompanied by a fee of one thousand rupees.
(4) The additional
amount of service tax accepted by the applicant along with interest due thereon,
shall be deposited by him in any of the authorised bank under TR-6, referred to
in the Service Tax Rules, 1994 (hereinafter referred to as TR-6 Challan) in
quintuplicate, or G.A.R.-7 and shall be
disclosed by him in the Form.
4. Disclosure of
information in the application for settlement of cases. - The
Settlement Commission shall, while calling for a report from the Commissioner
of Central Excise having jurisdiction or Commissioner of Service Tax having
jurisdiction, under sub-section (3) of section 32F of Excise Act, made
applicable to service tax vide section 83 of the Act, forward a copy of the
application referred to in sub-rule (1) of rule 3 along with the annexure to
the application and the statements and other documents accompanying such
annexure.
5. Manner of provisional
attachment of property. - (1) Where the Settlement Commission orders attachment of
property under sub-section (1) of section 32G of Excise Act, made applicable to
service tax vide section 83 of the Act, it shall send a copy of such order to
the Commissioner of Central Excise or Commissioner of Service Tax having
jurisdiction over the place in which the applicant owns any movable or
immovable property or resides or carries on his business or has his bank
account.
(2) On receipt of the order referred to in sub-rule (1), the
Commissioner may authorise any officer subordinate to him and not below the
rank of an Assistant Commissioner of Central Excise or Service Tax to take
steps to attach such property of the applicant.
(3) The officer authorised under sub-rule (2) shall prepare
an inventory of the property attached and specify in it, in the case of the
immovable property, the description of such property sufficient to identify it
and in case of the movable property, the place where such property is lodged or
kept and shall hand over a copy of the same to the applicant or to the person
from whose charge the property is attached.
(4) The officer authorised under sub-rule (2) shall send a
copy of the inventory so prepared each to the Commissioner of Central Excise
and the Settlement Commission.
6. Fee for copies
of reports. – Any person who makes an application under section 32J of
Excise Act, made applicable to service tax vide section 83 of the Act, for
obtaining copies of reports made by any Central Excise Officer, shall pay a fee
of five rupees per page of each report or part thereof.
Form No. SC(ST)-1
[See rule 3 of the Service Tax
(Settlement of Cases) Rules, 2012]
Before the Customs and Central
Excise Settlement Commission
____________ Bench at __________
Form of application for settlement
of a case under section 32E of Excise Act made applicable to service tax vide
section 83 of the Finance Act, 1994 (32 of 1994)
1. |
Full name of the applicant: |
2. |
(i) Postal
address of the applicant (ii) E-
mail address of the applicant, if any |
3. |
(i)
Address for communication: (ii) Telephone
No. |
4. |
(i) Permanent
Account No: (ii) Service
Tax registration No: (iii) Status:
(See note 2) |
5. |
(i) Commissioner of Central Excise/Service
Tax having jurisdiction over the applicant: (ii) Postal address of the
Commissioner of Central Excise/Service Tax having jurisdiction over the
applicant: |
6. |
Details of Show Cause Notice
issued to the applicant (a) Show Cause Notice No and date (b) Period of dispute in the
notice (c) Service tax demanded in the
notice ( in Rs. ) (d) Dispute
in connection with which the application for settlement is made. (e) Adjudicating
authority before whom the notice is pending adjudication. |
7. |
(i) Whether
service tax returns were filed for the period of dispute: (ii) Whether
the invoices on taxable services are duly entered in the books of accounts. If so, details thereof. Note: Self-attested copies of
relevant service tax returns and extracts from books of accounts/register to
be enclosed. |
8. |
Brief facts of the case and
particulars of the issues to be settled and terms of settlement sought by the
applicant: |
9. |
(a) Amount
of service tax accepted as payable for settlement (in Rs) (b) Interest
on the said admitted service tax (in Rs.): (Detailed
calculations of (a) and (b) above to be enclosed as Annexure-I) |
10. |
Payment details of the service tax
accepted, by the applicant, along with interest as at (9) above (TR-6 challan
or G.A.R.-7 number and date) (Details to be enclosed as
Annexure-II) |
11. |
Whether any application for
settlement (other than the present one) has been filed by the applicant
before any Bench of Settlement Commission.
If yes, the following information may be provided : (a) Application
No. and date (b)
Amount admitted for settlement (c) Show
cause notice No. and date (d) Status
of the application, if decided, then details of the final order of the
Commission: (i) Settlement order No. and date (ii)
Details of deposit of settlement amount (iii)
Whether settlement amount has been paid in terms of the order (e) If
any application of the applicant was sent back/rejected by the Settlement
Commission, the reference number and date of the order (f) Reference
number and date of the order, if any, in case the applicant was convicted of
any offence under Chapter V of the Act in relation to a case settled earlier
by the Settlement Commission |
12. |
(i) Details of the order, if the
applicant was ever debarred from making further application for settlement
under section 32-O of Excise Act made applicable to Service Tax vide section
83 of the Act, by any of the Benches of the Settlement Commission (ii) Details of the order, if any settlement in
respect of the applicant has ever been made void under section 32L of Excise
Act made applicable to Service Tax vide section 83 of the Act, by any of the
Benches of the Settlement Commission |
Signature of the applicant
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Verification
I……………..son/daughter/wife of …………………. residing at……………. do
solemnly declare that I am making this application in my capacity as………….and I
am competent to verify it.
That the contents of this application are true and that I
have not filed any application for settlement in contravention of the
provisions of the Chapter V of Excise Act made applicable to service tax vide
section 83 of the Act, before the Settlement Commission and also that no
information relevant to the facts of the case has been suppressed. Annexures of the documents accompanying the
application are true copies of the originals and the tables showing financial
transaction are correct and are duly attested by me.
That no proceeding in respect of the case for which
settlement is being sought, is pending before Commissioner (Appeal), Customs,
Excise and Service Tax Appellate Tribunal or the courts, as the case may be, or
has been remanded back to the adjudicating authority by the said appellate
authorities.
Verified today the………..day of……….(mention the month and
year) at ………(mention the place)
Deponent
Note:
1. The application fee should be credited in a branch of the
authorised bank or a branch of the State Bank of India or a branch of Reserve
Bank of India and the triplicate copy of the challan sent to the Settlement
Commission with the application. The
Settlement Commission will not accept cheques, drafts, hundies or other
negotiable instruments.
2. Please state whether individual, Hindu undivided family,
company, firm, an association of persons, etc.
3. Details of the
additional amount of Service Tax accepted as payable and interest thereon
referred to in item 9 of the application shall be furnished in annexure to this
application.
4. Original copy of the
of the TR-6 challan indicating amount of service tax accepted as payable for settlement and
interest thereon referred to in item 9 be retained by the applicant, duplicate
be endorsed to the Central Excise Officer having jurisdiction over the
applicant, triplicate be endorsed to the jurisdictional Chief Accounts Officer
of the Central Excise or Service Tax Commissionerate as the case may be, quadruplicate
be retained by the bank and quintuplicate copy be enclosed with this
application form. In the case of G.A.R.-7, photocopies of tax payer’s
counterfoil, attested by the jurisdictional Central Excise Officer, may be
furnished to various authorities.
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Annexure
Statement containing particulars, referred to in item 8 of
the application, made under section 32E (1) of Excise Act made applicable to
service tax vide section 83 of the Act.
1.
Details of information which has not been correctly declared in the periodical
return;
2. Service
tax liability accepted out of the total service tax demanded in the show cause
notice issued and the manner in which such service tax liability has been
derived;
3.
Full and true disclosure of the facts regarding the issues to be settled
including the terms of settlement sought for by the applicant.
Signature of the applicant
Place
Date
[F.No. 334/1/
2012-ST]
(Raj Kumar Digvijay)
Under Secretary to the Government of India