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88. Applicability of Scheme. |
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—This Scheme shall not be applicable to a decision, an order of determination, a demand notice or, as the case may be, show cause notice,—
(i) relating to a tax arrear which includes service tax, and such service tax amount is in excess of twenty-five thousand rupees; or
(ii) where such order or notice has been made or issued under section 73A of the Finance Act, 1994 (32 of 1994).
Clause 88 seeks to provide that Scheme would not be applicable in cases where tax arrears includes service tax amount of more than twenty-five thousand rupees and where notice or order has been issued under section 73A of the Finance Act, 1994.
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