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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

True Liability - Service Tax Voluntary Compliance Encouragement ...


Including Previously Declared Tax Amounts in STVCES Declaration u/s 106(1) is Allowed; No Disqualification.

December 2, 2022

Case Laws     Service Tax     AT

True Liability - Service Tax Voluntary Compliance Encouragement Scheme (STVCES) - If a true liability is disclosed subsequently by a person it is obvious that the amount earlier declared in the return would be included and it would not disentitle a person from including this amount in the declaration filed under section 106(1) of the Finance Act. There cannot be two amount towards tax dues. - AT

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