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    <title>Returns not filed during VCES period</title>
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    <description>VCES requires declarants to state whether Service Tax returns for the declared period have been filed; this statement records filing status rather than obliging prior filing. CBEC FAQs clarify that VCES-3 has no linkage with ST-3 filing, and the scheme provides immunity from late fee, penalty and other proceedings under the Finance Act, 1994, separate from interest and tax declaration obligations.</description>
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      <description>VCES requires declarants to state whether Service Tax returns for the declared period have been filed; this statement records filing status rather than obliging prior filing. CBEC FAQs clarify that VCES-3 has no linkage with ST-3 filing, and the scheme provides immunity from late fee, penalty and other proceedings under the Finance Act, 1994, separate from interest and tax declaration obligations.</description>
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