VCES 2013 Eligibility - Clarification

[CA.Mohammed Lakkadsha]

Sir, If an inquiry is initiated against the assessee for specified services.Whether the assessee can opt for VCES for other services wherein no inquiry is initiated.. Example : An equiry initiated for GTA , which is under process and no show has been issued yet . Whether assessee is entitle to declare tax dues under Industrial Construction services under VCES.. Please Clarify

AI Summary

Clarification on VCES: Tax dues under inquiry can't use VCES, but others may qualify if compliant with Finance Act, 2013. An individual inquired whether they could opt for the Voluntary Compliance Encouragement Scheme (VCES) for services not under inquiry, despite an ongoing inquiry for other services. The response clarified that, according to the Finance Act, 2013, tax dues related to any issued show cause notice or order of determination are excluded from VCES. However, tax dues not covered by such notices or orders can be declared under VCES, provided they comply with other scheme provisions.