Indirect Taxes - Highlight of Tax Proposals of Union Budget 2013-14

Last updated: 01 March 2013

Service tax  Voluntary Compliance Encouragement Scheme, 2013 (VCES) is proposed to be introduced to encourage voluntary compliance and broaden the tax base. In this scheme, it is proposed to provide one time amnesty by way of (i) waiver of interest and penalty; and (ii) immunity from prosecution, to the stop filers, non-filers or non-registrants or service providers (who have not disclosed true liability in the returns filed by them during the period from October 2007 to December 2012)
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Attached File : 40_12860_indirect_taxes__highlight_of_tax_proposals_of_union_budget_2013_14.pdf


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