Service Tax voluntary compliance scheme offers immunity from penalty and interest when unpaid service tax dues are declared and paid. The Service Tax Voluntary Compliance Encouragement Scheme, 2013 is a one-time mechanism for persons who have not filed returns or paid service tax to declare and pay outstanding dues; it prescribes declaration and payment procedures and grants immunities from penalty, interest and certain other statutory proceedings to those who opt in and comply with the Scheme's terms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service Tax voluntary compliance scheme offers immunity from penalty and interest when unpaid service tax dues are declared and paid.
The Service Tax Voluntary Compliance Encouragement Scheme, 2013 is a one-time mechanism for persons who have not filed returns or paid service tax to declare and pay outstanding dues; it prescribes declaration and payment procedures and grants immunities from penalty, interest and certain other statutory proceedings to those who opt in and comply with the Scheme's terms.
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