TMI BlogRegarding The Service Tax Voluntary Compliance Encouragement Scheme-clarificationsX X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioners of Central Excise and Customs (All) Director General (Service Tax), Director General (Systems) Director General (Central Excise Intelligence), Director General (Audit) Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All) Madam/Sir, Sub: The Service Tax Voluntary Compliance Encouragemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch person does not already have a service tax registration he will be required to take registration before making such declaration. 2 Whether a declarant shall get immunity from payment of late fee/penalty for having not taken registration earlier or not filed the return or for delay in filing of return. Yes. It has been provided in VCES that, beside interest and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. What is the scope of section 106 (2)(a)(iii)? Whether a communication from department seeking general information from the declarant would lead to invoking of section 106 (2) (a)(iii) for rejection of declaration under the said section? Section 106 (2) (a)(iii) of the Finance Act, 2013 provides for rejection of declaration if such declaration is made by a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay service tax fails to furnish the return or having made a return fails to assess the tax in accordance with the provision of the Chapter or rules made thereunder. (ii) Rule 5A of the Service Tax Rules, 1994 prescribes for requisition of specified documents by an officer authorised by the Commissioner for the purposes specified therein. The provision of section 106 (2)(a)(iii) sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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