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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 ..... 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 Encouragement Scheme-clarifications regarding. The Service Tax Vol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration. 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 penalty, immunity would also be available from any other proceeding under the Finance Act, 1994 and Rules made thereunder. 3 Whether an assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 against whom an inquiry or investigation in respect of service tax not levied or not paid or short-levied or short paid, has been initiated by way of requiring production of accounts, documents or other evidence under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f specified documents by an officer authorised by the Commissioner for the purposes specified therein. The provision of section 106 (2)(a)(iii) shall be attracted only in such cases where accounts, documents or other evidences are requisitioned by the authorised officer from the declarant under the authority of any of the above stated statutory provisions and the inquiry so initiated against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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