https://www.taxtmi.com/article/detailed?id=5130 The scheme allows registered persons to declare outstanding service tax and specified cesses for the covered retrospective period by filing the prescribed form with the designated authority, accompanied by a service-wise, period-wise computation. Participation is barred where notices, inquiries, audits or similar proceedings were pending before the cutoff date, or where returns already disclosed liabilities that remain unpaid. Declared dues require staged payments with specified deadlines; amounts paid are non refundable, cenvat credit cannot be used, unpaid declared dues are recoverable, and full payment after verification yields a discharge acknowledgement. Immunity from penalties and specified proceedings is provided, subject to action for substantially false declarations within a limited period. en-us Wed, 15 May 2013 12:30:10 +0530 Wed, 15 May 2013 12:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5130 The scheme allows registered persons to declare outstanding service tax and specified cesses for the covered retrospective period by filing the prescribed form with the designated authority, accompanied by a service-wise, period-wise computation. Participation is barred where notices, inquiries, audits or similar proceedings were pending before the cutoff date, or where returns already disclosed liabilities that remain unpaid. Declared dues require staged payments with specified deadlines; amounts paid are non refundable, cenvat credit cannot be used, unpaid declared dues are recoverable, and full payment after verification yields a discharge acknowledgement. Immunity from penalties and specified proceedings is provided, subject to action for substantially false declarations within a limited period. Articles Service Tax Wed, 15 May 2013 12:30:10 +0530 https://www.taxtmi.com/article/detailed?id=5130