Voluntary compliance scheme enables declarations with immunity from penalty and grants government limited power to remove difficulties. Clause 103 grants the Central Government a time limited power to remove difficulties by order, not inconsistent with the Scheme, subject to a two year expiry and a requirement that every such order be laid before each House of Parliament. The Scheme is a one time voluntary compliance measure allowing persons who did not file returns or pay service tax for the specified historical period to declare and pay dues and, upon compliance, obtain specified immunities from penalty, interest and other enforcement proceedings.
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.
Voluntary compliance scheme enables declarations with immunity from penalty and grants government limited power to remove difficulties.
Clause 103 grants the Central Government a time limited power to remove difficulties by order, not inconsistent with the Scheme, subject to a two year expiry and a requirement that every such order be laid before each House of Parliament. The Scheme is a one time voluntary compliance measure allowing persons who did not file returns or pay service tax for the specified historical period to declare and pay dues and, upon compliance, obtain specified immunities from penalty, interest and other enforcement proceedings.
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