[TO BE PUBLISHED IN THE GAZ ETTE OF INDIA, EXTRA ORDINARY PART -II, SECTION 3, SUB-
SECTION-(i) ]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE )
Notification
No. 13/2017-SERVICE TAX
New Delhi, dated the 12
th
April, 2017
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 to amend the Service Tax (Settlement of Cases) Rules, 2012,
namely:-
1. (1) These rules may be called the Service Tax (Settlement of Cases) Amendment Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax (Settlement of Cases) Rules, 2012 (hereinafter referred to as the said rules):-
(i) in rule 2 in clause (c), after the word, letters, brackets and figure, “Form SC (ST)-1”, the word, letters,
brackets and figure “or Form SC (ST)-2” shall be inserted;
(ii) in rule 3 of the said rules,-
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) An application under sub-section (5) of section 32E of Excise Act, made applicable to
service tax vide section 83 of the Act, shall be made in Form SC (ST) -2”.
(b) in sub-rule (3), after the word, letters, brackets and figure, “Form SC (ST) -1”, the words, letters,
brackets and figure “or Form SC (ST) -2, as the case may be” shall be inserted.
(iii) for rule 4 of the said rules, the following rule shall be substituted namely:-
“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) or sub-
rule (1A) of rule 3, as the case may be, to the Commissioner of Central Excise having jurisdiction or
Commissioner of Service Tax along with the annexure and the statements and other documents
accompanying such annexure to the application.”.
(F.No.275/36/2016-CX.8A (Pt.I))
(Y.S. Karoo )
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i)
vide No. G.S.R. 403 (E), dated the 29
th
May, 2012 vide notification no.16/2012-Sertive Tax, dated 29
th
May, 2012.
Form No. Form No. SC (ST) -2
[under sub-rule (1A) of 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 of Any Person under sub-section (5) of 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 Person
2. (i) Postal address of the Person
(ii) E-mail address of the Person, if any
3. (i) Address for communication
(ii) Telephone No.
4. (i) Permanent Account No.
(ii)Service Tax Registration No. (if any)
(iii) Status
5. (i) Commissioner of Service Tax having
jurisdiction over the Person
(ii) Postal address of the Commissioner of Service
Tax having jurisdiction over the Person
6. Details of Show Cause Notice issued to the Person
(a) Show Cause Notice No. and date
(b) Period of dispute in the notice
(c) Service Tax demanded in the notice (in Rs.)
(d) Name of the noticee in the Show Cause
Notice from whom the duty is demanded
(e) Whether the case of noticee from whom the
duty is demanded, has been settled by the
Commission or application is pending for
settlement before the Commission. If yes,
please provide the status and details of that
application.
(f) Adjudicating authority before whom the
notice of any person is pending
adjudication.
7. Brief facts of the case and particulars of the issues
to be settled
Signature of the person
Verification
I ……………. son/daughter 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 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 transactions 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 (Appeals), 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/courts.
Verified today the ………… day of ………… (mention the month and year) ……. (mention the place)
Deponent
Note:
1. The application fee should be credited in a branch of the authorized 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 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.
Annexure
Statement containing particulars, referred to in item 7 of the application made under sub-section (5) of
section 32 (E) of Excise Act made applicable to service tax vide section 83 of the Act.
1. 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 Person
Place :
Date :
