Delhi, the 4th
Jyaistha, 1930 (Saka)
Notification No. 28 /2008-Service Tax
(E)__ In exercise of the powers conferred of section 101 of the Finance Act,
2008 (18 of 2008), the Central Government hereby makes the following rules,
1. Short title and commencement. - (1) These rules may be called the Dispute Resolution Scheme Rules, 2008.
(2) They shall come into force on the 1st day of July, 2008.
2. Definitions. - (1) In these rules, unless the context otherwise requires, -
“Act” means Chapter VI of the
Finance Act, 2008;
“Scheme” means the Dispute Resolution Scheme, 2008, specified in the Act;
“section” means a section of
“Form” means the Forms annexed to these rules.
All other words and expressions used in these rules but not defined in these
rules and defined in the Scheme shall have the same meanings respectively
assigned to them in that Scheme.
Form of declaration and the manner of verification thereof.- (1) The
declaration, under section 94, in respect of tax arrears and the amount payable
under the Scheme shall be made in Form 1.
The declaration under sub-rule (1) shall be furnished in duplicate and shall
be verified in the manner laid down in the said Form 1 and shall be signed by
the person making such declaration or by any person authorised by him in this
The designated authority on receipt of declaration shall issue, a receipt in
Form of certificate.-The
certificate under sub-section (2) of section 96, stating full and final
settlement of tax arrears, shall be issued in Form 2;
Sum payable under the Scheme: Any sum payable under the Scheme shall
be paid in cash.
Under Secretary to the Government of India
here for FORM
(FORM OF DECLARATION UNDER SECTION 94 OF THE FINANCE ACT, 2008 IN RESPECT OF DISPUTE RESOLUTION SCHEME, 2008)
here for FORM
FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER SECTION 96 (2) OF THE FINANCE
ACT, 2008 IN RESPECT OF DISPUTE RESOLUTION SCHEME, 2008)