16 December 2013
the amnesty scheme becomes applicable only if service tax is payable ie that services provided were in excess of Rs 10 lakhs but not paid.
So if you liable to pay, the exemption limit is anyways not applicable to you. If you are not liable to pay the amnesty scheme is not applicable!!
16 December 2013
under VCES all the other rules and regulations of service tax will be applicable as in case of normal situation except those specifically exempted in vces rules, like intt penalty, proceedings.
therefore ssp exemption of 33/2012 or earlier 6/2005 will remain applicable.
I have given the answer with the understanding that query of sneha is regarding whether the ssp exemption available to those filing in VCES.
CAclubindia
