Service
Tax (Settlement of Cases) Rules, 2012.
(1) Form and manner of Application. –
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 and relevant documents
accompanying such application shall be signed by:
(a) in the case of an
individual,
1.
By the individual himself or
2.Where
the individual is absent from India, by the individual concerned or by some
person duly authorised by him in this behalf;
3.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,
1.
By the Karta of such family and,
2.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
1. in
quintuplicate
2. and
shall be accompanied by a fee of one thousand rupees.
(4) The
additional amount of service tax
1.accepted by the applicant along with interest due
thereon,
2.shall be deposited by him in any of the authorised
bank under 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. –
1. The Settlement Commission shall,
a. 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),
b. 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)
(2), 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.
(3) On receipt of the order referred, 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.
(4) The officer authorised) shall prepare an inventory
of the property attached and specify in it,
(a) in the case of the immovable property, the
description of such property sufficient to identify it and
(b) 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.
(5) The officer authorised 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. –
(a)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,
(b)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.
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(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
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