Service tax voluntary compliance encouragement scheme 2013

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

1. The tax dues should be such that no demand should have been proposed or confirmed before 1.3.2013;
2. 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;
3. 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.