TMI BlogThe Service Tax Voluntary Compliance Encouragement Scheme - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Encouragement Scheme - reg. The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Most of the issues raised with reference to the Scheme have been clarified by the Board vide circular Nos. 169/4/2013-ST, dated 13.5.2013 and No. 170/5/2013-ST, dated 8.8.2013. These clarifications have also been released in the form of FAQs. Attention is also invited to letter F. No. 137/50/2013-ST, dated 22.8.2013 as regards the action to be taken by the field formations for effective implementation of the Scheme. A number of interactive sessions have also been held at various places to ascertain and address the concerns of trade on any aspect of the Scheme. 2. In the recently held interactive sessio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 106(2) prescribes four conditions that would lead to rejection of declaration, namely, (a) an inquiry or investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way of,- ( i ) search of premises under section 82 of the Finance Act,1994 ; or ( ii ) issuance of summons under section 14 of the Central Excise Act, 1944 ; or (iii) requiring production of accounts, documents or other evidence under the Finance Act,1994 or the rules made there under; or ( b ) an audit has been initiated, and such inquiry, investigation or audit was pending as on the 1st day of March, 2013. These conditions may be construed strictly and narrowly . The concerned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inquiries of roving nature, while quoting authority of section 14 of the Central Excise Act in a routine manner. The designated authority/ Commissioner concerned may take a view on merit , taking into account the facts and circumstances of each case as to whether the inquiry is of roving nature or whether the provisions of section 106 (2) are attracted in such cases. 4 Whether the benefit of the Scheme shall be admissible in respect of any amount covered under the definition of taxes dues , as defined in the Scheme, if paid by an assesses after the date of the Scheme coming into effect, (i.e., 10.5.2013), but before a declaration is filed Yes, benefit of the Scheme would be available if such amount is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
