TaxTMI 
TaxTMI 
Regarding The Service Tax Voluntary Compliance Encouragement Scheme-clarifications
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....May, 2013 To, Chief Commissioners of Central Excise and Customs (All) Director General (Service Tax), Director General (Systems) Director General (Central Excise Intelligence), Director General (Audit) Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All) Madam/Sir, Sub: The Service Tax Voluntary Compliance....
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.... tax registration he will be required to take registration before making such declaration. 2 Whether a declarant shall get immunity from payment of late fee/penalty for having not taken registration earlier or not filed the return or for delay in filing of return. Yes. It has been provided in VCES that, beside interest and penalty, immunity would also be available from any other proceedin....
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....al information from the declarant would lead to invoking of section 106 (2) (a)(iii) for rejection of declaration under the said section? Section 106 (2) (a)(iii) of the Finance Act, 2013 provides for rejection of declaration if such declaration is made by a person against whom an inquiry or investigation in respect of service tax not levied or not paid or short-levied or short paid, has been i....
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.... made thereunder. (ii) Rule 5A of the Service Tax Rules, 1994 prescribes for requisition of specified documents by an officer authorised by the Commissioner for the purposes specified therein. The provision of section 106 (2)(a)(iii) shall be attracted only in such cases where accounts, documents or other evidences are requisitioned by the authorised officer from the declarant under the auth....