Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 – Should be considered as paid under VCES https://www.taxtmi.com/article/detailed?id=5608 Whether amounts deposited after March 1, 2013 but prior to enactment of the VCES fall within the Scheme's tax dues definition is governed by the statute, not by an administrative circular. The legislature excluded only taxes paid by March 1, 2013; thus a valid declaration requires that recovery proceedings were not pending on March 1, 2013 and that taxes were not deposited before March 1, 2013, permitting inclusion of payments made after March 1, 2013 but before enactment when those conditions are met. en-us Thu, 08 May 2014 10:40:27 +0530 Thu, 08 May 2014 10:40:27 +0530 TaxTMI RSS Generator Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 – Should be considered as paid under VCES https://www.taxtmi.com/article/detailed?id=5608 Whether amounts deposited after March 1, 2013 but prior to enactment of the VCES fall within the Scheme's tax dues definition is governed by the statute, not by an administrative circular. The legislature excluded only taxes paid by March 1, 2013; thus a valid declaration requires that recovery proceedings were not pending on March 1, 2013 and that taxes were not deposited before March 1, 2013, permitting inclusion of payments made after March 1, 2013 but before enactment when those conditions are met. Articles Service Tax Thu, 08 May 2014 10:40:27 +0530 https://www.taxtmi.com/article/detailed?id=5608