Amnesty scheme


This query is : Resolved 

13 June 2013 sir,
an assessee has paid the service tax amount for all the years but has not filled his returns for the last 4 years.
will he be eligible for the amnesty for filling st3 returns without any penalty or fine.

13 June 2013 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.

as per circular 164/9/2013


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