TaxTMI 
TaxTMI 
Is there any provision of withdrawal of immunity under VCES,13,if some short declaration is detected due to calculation mistake within a year, will the declaration be substantially false.
voluntary compliance scheme
04 May 2016 
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False declaration under voluntary compliance scheme: arithmetic errors not treated as substantial falsehood if corrected and paid timely.
An arithmetic error that caused understatement in a VCES, 2013 service tax declaration does not constitute a substantially false declaration where the declarant detected the mistake, paid the corrected liability with interest before the VCES deadline, and maintained entitlement to the prescribed abatement for catering-inclusive gross receipts; accordingly the tribunal set aside the demand and penalty and accepted the VCES declaration. (AI Summary)
An arithmetic error that caused understatement in a VCES, 2013 service tax declaration does not constitute a substantially false declaration where the declarant detected the mistake, paid the corrected liability with interest before the VCES deadline, and maintained entitlement to the prescribed abatement for catering-inclusive gross receipts; accordingly the tribunal set aside the demand and penalty and accepted the VCES declaration. (AI Summary)