Immunity from late filing of service tax returns
This query is : Resolved
AMRUT PISE
(Querist)
27 November 2013
Dear Experts,
As per the circular No.170 issued by CBEC, Assessee who had paid the Service Tax before declaration of VCES but failed to file service tax returns cannot apply under VCES for exeption of late fee of Rs.2000 or Rs.20,000 (Max).
Superintendent is not accepting the application as per above mentioned circular, but as per my opinion circular is binding on department only & not on assessee.
In such a case who is the appellate authoriy to submit the VCES application.
As per the circular No.170 issued by CBEC, Assessee who had paid the Service Tax before declaration of VCES but failed to file service tax returns cannot apply under VCES for exeption of late fee of Rs.2000 or Rs.20,000 (Max).
Superintendent is not accepting the application as per above mentioned circular, but as per my opinion circular is binding on department only & not on assessee.
In such a case who is the appellate authoriy to submit the VCES application.
27 November 2013
You cant apply for VCES in such a case..... Further take opinion of other Experts too
Message likes :
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CA Sachin D Jain
(Expert)
06 December 2013
You can not file your application under VCES. Further, unfortunately, there is no appellate authority for complaining under VCES.
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