Voluntary compliance scheme for service tax promotes declared disclosures and payment under prescribed forms and regularisation. The summary identifies the Voluntary Compliance mechanism for service tax and specifies the scheme's procedural means for taxpayers to disclose unreported liabilities and make payments using prescribed forms (FORM VCES-1, FORM VCES-2, FORM VCES-3), enabling regularisation of past non-compliance within the service tax regulatory framework.
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Provisions expressly mentioned in the judgment/order text.
Voluntary compliance scheme for service tax promotes declared disclosures and payment under prescribed forms and regularisation.
The summary identifies the Voluntary Compliance mechanism for service tax and specifies the scheme's procedural means for taxpayers to disclose unreported liabilities and make payments using prescribed forms (FORM VCES-1, FORM VCES-2, FORM VCES-3), enabling regularisation of past non-compliance within the service tax regulatory framework.
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