Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Service Tax Voluntary Compliance Scheme: Declare Dues for Immunity, Excludes Pre-March 2013 Inquiries u/s 106 Finance Act.</h1> The Service Tax Voluntary Compliance Encouragement Scheme (VCES), effective from May 10, 2013, allows individuals with pending service tax dues to declare them. Individuals without prior service tax registration must register before declaring. The scheme provides immunity from penalties and late fees for non-registration or delayed filings. However, it excludes tax dues already covered by show cause notices or orders of determination. Section 106 (2)(a)(iii) of the Finance Act, 2013, allows for declaration rejection if an inquiry was initiated before March 1, 2013. General departmental communications do not trigger this section. Recipients are advised to disseminate this information.