Application for vces
This query is : Resolved
16 August 2013
Dear Sir
My client has paid his service tax dues with interest but hasnt filed his returns for the last 2 yrs.
Can he claim relief against penalty for non filing through vces ??
My client has paid his service tax dues with interest but hasnt filed his returns for the last 2 yrs.
Can he claim relief against penalty for non filing through vces ??
16 August 2013
VCES is only for PAYMENT of service tax.
It is NOT applicable for non-filing of service tax return.
It is NOT applicable for non-filing of service tax return.
Message likes :
1 times
16 August 2013
if there is a liability which is still unpaid corresponding to the same period then ?
does he still have to pay penalty of late filing coz section 98(1) states that immunity shall be available for penalty,intt or any other proceeding under the chapter. ?
does he still have to pay penalty of late filing coz section 98(1) states that immunity shall be available for penalty,intt or any other proceeding under the chapter. ?
17 August 2013
Though you are not eligible for VCES but you should file belated returns. The penalty is Rs. 500/- to maximum of Rs. 2000.00 per return, the excise officer has the power to waive the penalty in view of the following proviso to rule 7C
Provided also that where the gross amount of service tax payable is nil, the Central Excise officer
officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the
penalty
You should therefore file return with waiver request.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
Provided also that where the gross amount of service tax payable is nil, the Central Excise officer
officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the
penalty
You should therefore file return with waiver request.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- Supply through E-commerce Operators
- Sales return eway bill
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- TAN for Partnership
- Relief u/s Section 89
- GST Rate applicable for 0% Food Items sold by an Industrial Caterer
- CA IPCC Registeration in 2012, Is my registration Active or Expired
- GST Registration Horse racing
- Section 43B(h) – MSME Invoice Paid Before Year End but After 45 Days
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
