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    <title>Clarifications Regarding the Service Tax Voluntary Compliance Encouragement Scheme (VCES)</title>
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    <description>Designated authorities must promptly accept and acknowledge VCES declarations, assist in curing defects, and avoid returning declarations; rejections under section 106(2) are limited to declarations that relate to the specific period or issue subject to an inquiry, investigation or audit pending on the cut-off date, and notices of intention to reject must be issued within the prescribed timeline. Payments made after scheme commencement but before filing may be included in later declarations provided Cenvat credit was not used; declarations are impermissible where no tax dues remain.</description>
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    <pubDate>Mon, 25 Nov 2013 17:29:58 +0530</pubDate>
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      <title>Clarifications Regarding the Service Tax Voluntary Compliance Encouragement Scheme (VCES)</title>
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      <description>Designated authorities must promptly accept and acknowledge VCES declarations, assist in curing defects, and avoid returning declarations; rejections under section 106(2) are limited to declarations that relate to the specific period or issue subject to an inquiry, investigation or audit pending on the cut-off date, and notices of intention to reject must be issued within the prescribed timeline. Payments made after scheme commencement but before filing may be included in later declarations provided Cenvat credit was not used; declarations are impermissible where no tax dues remain.</description>
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