Service Tax (Compounding of Offences) Rules, 2012

Service_Tax_Rules

1. Short title and commencement
2.Definitions
3. Form and manner of application.-
4. Procedure on receipt of application under rule 3.-
5. Fixation of the compounding amount
6. Power of compounding authority to grant immunity from prosecution. -
7. Withdrawal of immunity from prosecution in certain conditions.
FORM

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.