https://www.taxtmi.com/circulars?id=52188 The VCES permits persons with service tax dues to declare and regularise liabilities provided they hold or obtain service tax registration; declarations attract interest but grant immunity from penalties and other proceedings under the Finance Act for declared dues. Tax dues already covered by a show cause notice or order of determination, or arising from the same issue for subsequent periods, are excluded. Rejection under section 106(2)(a)(iii) is confined to cases where an inquiry was formally initiated by requisition of accounts, documents or evidence under statutory provisions and was pending on the cutoff date; general informational communications do not invoke this exclusion. en-us Mon, 13 May 2013 00:00:00 +0530 Fri, 09 Aug 2013 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52188 The VCES permits persons with service tax dues to declare and regularise liabilities provided they hold or obtain service tax registration; declarations attract interest but grant immunity from penalties and other proceedings under the Finance Act for declared dues. Tax dues already covered by a show cause notice or order of determination, or arising from the same issue for subsequent periods, are excluded. Rejection under section 106(2)(a)(iii) is confined to cases where an inquiry was formally initiated by requisition of accounts, documents or evidence under statutory provisions and was pending on the cutoff date; general informational communications do not invoke this exclusion. Circulars Service Tax Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52188