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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2017-SERVICE TAX
New Delhi, dated the 12thApril, 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:-
“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 subrule
(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.
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