TaxTMI 
TaxTMI 
The Service Tax Voluntary Compliance Scheme-reg:
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....sub-section (1) of section 107; (c) "Designated authority" means an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme; (d) "Prescribed" means prescribed by rules made under this Scheme; (e) "Tax dues" means the service tax due or payable under the Chapter or any other amount due or payable under section 73A thereof, for the period beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1st day of March, 2013. (2) Words and expressions used herein and not defined but defined in the Chapter or the rules made there under shall have the meanings respectively assigned to them in the Chapter or the rules made there under. Persons who may make declaration of tax dues:- 106. (1) Any person may declare his tax dues in respect of which no notice or an order of determination under sec....
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....fty per cent. Of the tax dues so declared under sub-section (1) and submit proof of such payment to the designated authority, authority. (4) The tax dues or part thereof remaining to be paid after the payment made under sub-section (3) shall be paid by the declarant on or before the 30th day of June, 2014: Provided that where the declarant fails to pay said tax dues or part thereof on or before the said date, he shall pay the same on or before the 31st day of December, 2014 along with interest thereon, at such rate as is fixed under section 75 or, as the case may be, section 73B of the Chapter for the period of delay starting from the 1st day of July, 2014. (5) Notwithstanding anything contained in sub-section (3) and sub-section (4), any service tax which becomes due or payable by the declarant for the month of January, 2013 and subsequent months shall be paid by him in accordance with the provisions of the Chapter and accordingly, interest for delay in payment thereof, shall also be payable under the Chapter. (6) The declarant shall furnish to the designated authority details of payment made from time to time under this Scheme along with a copy of acknowledgement issu....
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....ssion or immunity on the declarant other than the benefit, concession or immunity granted under section 108. (B) Further, In exercise of the powers conferred by sub-sections (1) and (2) of section 114 of the Finance Act, 2013 (17 of 2013), the Central Government hereby makes the following rules regarding the manner form and manner of declaration, for acknowledgement of payment of tax dues and form and manner of issuing acknowledgement of discharge Hof tax dues under the Service Tax Voluntary Compliance Encouragement Scheme,2013, namely:- 1. Short title and commencement.- (1) These rules may be called the Service Tax Voluntary Compliance Encouragement Rules, 2013. (2) They shall come into force on the date of its publication in the Gazette of India. 2. Definitions. (1) In these rules, unless the context otherwise requires, (a) "Act" means the Finance Act, 2013; (b) "Form" means the Forms annexed to these rules. (c) "Scheme" means the Service Tax Voluntary Compliance Encouragement Rules, 2013. as specified in the Act; (2) Words and expressions used but not defined in these rules but defined in the Scheme shall have the meanings respectively assigne....
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....y 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 proceeding under the Finance Act, 1994 and Rules made thereunder. 3. Whether an assessee to whom show cause notice or order of determination has been issued can file declaration in respect of tax dues which are not covered by such SCN or order of determination? In terms of section 106 (1) of the Finance Act, 2013 and second proviso thereto, the tax dues in respect of which any show cause notice or order of determination under section 72, section 73 or section 73A has been issued or which pertains to the same issue for the subsequent period are excluded from the ambit of the Scheme. Any other tax dues could be declared under the Scheme subject to the other provisions of the Scheme. 4. What is the scope of section 106 (2)(a)(iii)? Whether a communication from department seeking general 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....