Service tax voluntary compliance scheme clarifies definitions and scope for late tax liabilities and declarant obligations. The Scheme defines tax dues as service tax and related amounts, including cess, due for the period from 1st October, 2007 to 31st December, 2012 and unpaid as of 1st March, 2013; it designates a declarant as any person making a declaration, a designated authority as an officer not below Assistant Commissioner as notified by the Commissioner, and treats prescribed matters as those specified by rules, with undefined terms drawing meanings from the Chapter and its rules.
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Provisions expressly mentioned in the judgment/order text.
Service tax voluntary compliance scheme clarifies definitions and scope for late tax liabilities and declarant obligations.
The Scheme defines tax dues as service tax and related amounts, including cess, due for the period from 1st October, 2007 to 31st December, 2012 and unpaid as of 1st March, 2013; it designates a declarant as any person making a declaration, a designated authority as an officer not below Assistant Commissioner as notified by the Commissioner, and treats prescribed matters as those specified by rules, with undefined terms drawing meanings from the Chapter and its rules.
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