Voluntary Compliance Scheme clarifies scope, eligibility, CENVAT treatment and audit initiation versus culmination for tax declarations. Clarifies that VCES covers 'tax dues' for Oct two thousand seven to Dec two thousand twelve, treats separate service tax registrations as distinct assessees for eligibility, and includes liabilities from wrongful CENVAT credit use. Communications requesting roving information without requisition of documents do not invoke section 106(2)(a). Declarations are permissible despite post cutoff inquiries unless the same issue is already the subject of proceedings for any covered period. The designated authority must follow natural justice in rejecting declarations, may allow amendments before the filing cutoff, and audit initiation and culmination are defined for eligibility determinations.
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Voluntary Compliance Scheme clarifies scope, eligibility, CENVAT treatment and audit initiation versus culmination for tax declarations.
Clarifies that VCES covers "tax dues" for Oct two thousand seven to Dec two thousand twelve, treats separate service tax registrations as distinct assessees for eligibility, and includes liabilities from wrongful CENVAT credit use. Communications requesting roving information without requisition of documents do not invoke section 106(2)(a). Declarations are permissible despite post cutoff inquiries unless the same issue is already the subject of proceedings for any covered period. The designated authority must follow natural justice in rejecting declarations, may allow amendments before the filing cutoff, and audit initiation and culmination are defined for eligibility determinations.
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