CA Practice
43 Points
Joined July 2013
the chapter VI of the finance act 2013 clearly states "that any person who has furnished return under section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return."
hence going by the words of the act, since the true liability is not disclosed as per my understanding the person should be eligible for the scheme.