Voluntary comliance encouragement scheme

This query is : Resolved 

20 May 2013 If an assessee had made partial payment of service tax between 1st October, 2007 to 31st December, 2012, but has not filed service tax return, whether he can avail the benefit of VCES.

20 May 2013 Dear ujali
In your case you are not eligible to take benefit of the said scheme VCES because in order to take benefit Assessee should not have paid the disclosed amount of Service tax or any part thereof.
( Reference from Union Budget 2013-14)

20 May 2013 It means there should be 100% default i.e. both service tax payment and return??


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