Service Tax – Dispute Resolution Scheme covers even cases adjudicated after 1.3.2008 – Board clarifies
The CBEC, in a clarification issued to the Surat Commissioner (with copies to the DGST and all other Commissioners) has clarified that, “The Dispute Resolution Scheme, 2008 covers a case where show cause notice was issued on or before 1.3.2008 and the service tax arrears (pending service tax amount), as on 1.3.2008, in respect of such case was up to Rs. 25,000, irrespective of the fact that such SCN may have been adjudicated after 1.3.2008. The Dispute Resolution Scheme would be applied to a particular case with respect to its pending position as on 1.3.2008.”
CBEC F.No. 137/96/2008- CX.4 Dated: September 02, 2008