Vces
This query is : Resolved
CA. Vishal Gupta
(Querist)
10 October 2013
A assessee who have paid service tax timely but not filed return, can he avail VCES scheme?
Nikhil Kaushik
(Expert)
10 October 2013
Dear Vishal
Under VCES a declaration can be made only in respect of “tax dues”. A case where no tax is pending, but return has not been filed, does not come under the ambit of the Scheme. However, rule 7C of the Service Tax Rules provides for waiver of penalty in deserving cases where return has not been filed and, in such cases, the assessee may seek relief under rule 7C.
So you may invoke Rule 7C.
Under VCES a declaration can be made only in respect of “tax dues”. A case where no tax is pending, but return has not been filed, does not come under the ambit of the Scheme. However, rule 7C of the Service Tax Rules provides for waiver of penalty in deserving cases where return has not been filed and, in such cases, the assessee may seek relief under rule 7C.
So you may invoke Rule 7C.
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