Central Government has made Service Tax (Compounding of Offences) Rules, 2012 by exercising the power conferred by clause (i) of sub-section (2) of section 94 of Finance Act, 1994. Same was published on date 29/05/2012 in the Notification No. 17/2012-ST.
Following are the provisions provided by these rules-
Rule 2(c) defines that Chief commissioner of Central Excise as compounding authority, would have jurisdiction at the place where the offence have been committed.
Rul 2(f) defines the 'Reporting Authority' as the commissioner of service tax or Central Excise having jurisdiction at the place of offences or any other officer may be authorized.
Form and manner of Application- Person or applicant has to make an application in prescribed form before or after the initiation of prosecution. Following are some of the particulars which are to furnish in the form-