Vces

Sir,

You may file return for the oct12 to mar13 period as follows:

a) show the service tax amount pertaining to oct-dec'12 in arrears section of return, no interest or penalty shall be payable thereon. Disclose only that much amount that has been paid under VCES, i.e. in your case, show only 50% of the tax dues, the balance 50% can be shown in subsequent return when its payment has been made 

b) show the service tax amount pertaining to Jan-mar'13 in arrears section. However, you cannot evade the interest  penalty payable thereon..

The VCES scheme is applicable only for the period Oct 2007 to Dec 2012, from 01.01.2013, regular provisions of the Act shall be applicable and no amnesty under this scheme would be provided.

If any demand is raised upon you for not paying interest on ST for Oct-Dec'12, you may furnish acknowledegment form of payment under VCES as a clarification in this regard. But for post VCES period, I do not see any relief..