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voluntary compliance scheme

Service Tax - Started By: - jagannath prasad - Dated:- 4-5-2016 Last Replied Date:- 4-5-2016 - Is there any provision of withdrawal of immunity under VCES,13,if some short declaration is detected due to calculation mistake within a year, will the declaration be substantially false. - Reply By KASTURI SETHI - The Reply = Sir, Calculation mistake does not amount to false declaration. Case law is appended below: ST - VCES, 2013 - Tax dues were declared incorrectly due to arithmetical error and appe .....

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n finalization of balance sheet, the Chartered Accountant pointed out that the gross receipt was shown short and accordingly the total service tax dues was declared less by ₹ 35,288/-. Considering the short amount declared in the VCES declaration, the balance amount along with interest which comes to ₹ 40,479/- was suomotu paid on 20.12.2014. The department took a view that in view of the above short-payment and incorrect declaration while filing the VCES-1, the same is to be conside .....

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submitted that it was an arithmetical mistake on their part and the revised liability was computed andsuomotu paid by them before 31.12.2014; no finding is given by the CCE to conclude that the declaration was substantially false; as the gross amount is inclusive of food/catering, therefore, they are legally entitled for the abatement of 40% as provided under Notification No. 1/2006-ST. The AR while reiterating the findings of the CCE submitted that the foremost condition under the VCES, 2013 w .....

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