https://www.taxtmi.com/article/detailed?id=2056 The Voluntary Compliance Encouragement Scheme allows eligible persons to declare past service tax dues and, if accepted by the designated authority, obtain immunity from interest, penalty and other proceedings. Declarations are barred where returns disclosing liability were filed or where notices/orders were issued before the cut-off; however, if an inquiry, search, summons, production requirement or audit was pending at cut-off, the designated authority may reject the declaration by a reasoned written order. Accepted declarations are final subject to limited statutory exceptions, creating potential procedural ambiguities requiring clarification. en-us Sat, 02 Mar 2013 11:17:10 +0530 Sat, 02 Mar 2013 11:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2056 The Voluntary Compliance Encouragement Scheme allows eligible persons to declare past service tax dues and, if accepted by the designated authority, obtain immunity from interest, penalty and other proceedings. Declarations are barred where returns disclosing liability were filed or where notices/orders were issued before the cut-off; however, if an inquiry, search, summons, production requirement or audit was pending at cut-off, the designated authority may reject the declaration by a reasoned written order. Accepted declarations are final subject to limited statutory exceptions, creating potential procedural ambiguities requiring clarification. Articles Service Tax Sat, 02 Mar 2013 11:17:10 +0530 https://www.taxtmi.com/article/detailed?id=2056