Voluntary compliance scheme sets procedural rules for declaring and paying service tax liabilities and obtaining discharge acknowledgements. Service Tax Voluntary Compliance Encouragement Scheme, 2013 prescribes the form and manner for making declarations of undisclosed service tax, the form and manner for acknowledgement of those declarations, procedures for payment of admitted tax dues, and the form and manner for issuing acknowledgement of discharge of tax dues, taking effect on publication in the Gazette under powers conferred by the Finance Act, 2013.
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Provisions expressly mentioned in the judgment/order text.
Voluntary compliance scheme sets procedural rules for declaring and paying service tax liabilities and obtaining discharge acknowledgements.
Service Tax Voluntary Compliance Encouragement Scheme, 2013 prescribes the form and manner for making declarations of undisclosed service tax, the form and manner for acknowledgement of those declarations, procedures for payment of admitted tax dues, and the form and manner for issuing acknowledgement of discharge of tax dues, taking effect on publication in the Gazette under powers conferred by the Finance Act, 2013.
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