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Service tax voluntary compliance encouragement scheme 2013

C R Manjunath (Accounts Manager) (56 Points)

06 May 2013

Dear All,

Our Company has paid Service Tax till Mar'11 but filed Half Yearly Returns till Sep'10 only. Does our Company eligible under VCES for undeclared & unpaid period Apr'11 to Dec'12.

Awaiting for your valuable responses.

Thanks & Regards,

Manjunath.

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1 Replies

raghavender upadhyay (B.Com, LLB, CA FINAL) (331 Points)
Replied 06 May 2013

Eligibility:-
Any person can opt for this scheme, other than the following cases:-

The tax dues should be such that no demand should have been proposed or confirmed before 1.3.2013;
The person should not have furnished return and disclosed his true liability, but have not paid the service tax so disclosed whether in total or in part;
If any show cause notice or order has been issued to a person on a particular issue, declaration cannot be made in respect of same issue for the subsequent period;

Where any declaration has been made by any person against whom -
An inquiry or investigation in respect of non/short levy or non/short- payment service tax has been initiated against a person by way of search of premises or summons or requiring production of accounts, documents or other evidences; or an audit has been initiated against that person and such audit or inquiry/investigation is pending as on 1.3.2013. In such a case, the declaration filed by such a person will not be accepted by recording the reasons in writing.