Voluntary Compliance Encouragement allows regularisation of past service tax liabilities subject to strict limits on rejections and procedural safeguards. Designated authorities must accept and acknowledge declarations under the Voluntary Compliance Encouragement Scheme, assist declarants to cure defects, and avoid returning declarations. Rejection on grounds of pre existing inquiries, investigations or audits must be construed strictly and limited to the specific period or issue under inquiry; where reasons for rejection exist a timely written notice of intention to reject must be issued. Payments made after the scheme began but before filing may be included in a declaration provided Cenvat credit was not used; amounts already discharged before the scheme are not eligible for declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Voluntary Compliance Encouragement allows regularisation of past service tax liabilities subject to strict limits on rejections and procedural safeguards.
Designated authorities must accept and acknowledge declarations under the Voluntary Compliance Encouragement Scheme, assist declarants to cure defects, and avoid returning declarations. Rejection on grounds of pre existing inquiries, investigations or audits must be construed strictly and limited to the specific period or issue under inquiry; where reasons for rejection exist a timely written notice of intention to reject must be issued. Payments made after the scheme began but before filing may be included in a declaration provided Cenvat credit was not used; amounts already discharged before the scheme are not eligible for declaration.
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