Service tax was introduced through Finance Act, 1994 from July 1st 1994. It's administratioin has been vested under the ministry of Finance with the central excise department. A separate apex authority has set up by the Central Board of Excise and Customs, headed by the DGST (Director General Service Tax).
Service tax is collected from Commissioiners of central excise. Total services into the tax net are 103.
Service tax dispute resolution scheme 2008 was introduced with the rampant litigation in service tax. It came into the effect from July 1st, 2008 to 30th September 2008 to settle disputes pending as of March 1st, 2008.
It's similar to the Amnesty Scheme and has been notified as a one time measure which could quickly resolves the disputes involving- tax arrear with amounts upto 25000 rs and non-recovery of penalty.
Here "tax arrear" means service tax, penalty, interest or cess payable under the chapter but not paid in respect to which a demand notice has been issued before the 1st day of March 2008 or an order has been passed under the chapter.
Proceedings for opting: