Service Tax (Compounding of Offences) Rules, 2012

[17/2012-Service Tax, dated 29-05-2012]

G.S.R. (E).- In exercise of the powers conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994)(hereinafter referred to as "the Act") read with sub-section (2) of section 9A of the Central Excise Act, 1944 (1 of 1944), made applicable to service tax vide section 83 of the Act, the Central Government hereby makes the following rules, namely :

1. Short title and commencement.-

(1) These rules may be called the Service Tax (Compounding of Offences) Rules, 2012.

(2) They shall come into force on the date of publication in the Official Gazette.