In terms of Section 107(1) of the Finance Act, 2013, the last date for filing declaration under Voluntary Compliance Encouragement Scheme is on or before 31.12.2013. In order to enable trade & industry to file declarations well in time before 31.12.2013, and also to avoid last minute rush, all the offices handling Service Tax shall remain open on 28.12.2013 and 29.12.2013 (i.e. Saturday & Sunday respectively).
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