In terms of Section 107(1) of the Finance Act, 2013, the last date for filing declaration under Voluntary Compliance Encouragement Scheme is on or before 31.12.2013. In order to enable trade & industry to file declarations well in time before 31.12.2013, and also to avoid last minute rush, all the offices handling Service Tax shall remain open on 28.12.2013 and 29.12.2013 (i.e. Saturday & Sunday respectively).

Voluntary Compliance Encouragement Scheme filings facilitated by weekend opening of service tax offices to enable timely submission. To facilitate declarations under the Voluntary Compliance Encouragement Scheme required by Section 107(1) of the Finance Act, 2013, all offices handling service tax will remain open on the immediately preceding weekend days to enable taxpayers to submit declarations before the statutory deadline.