1 / 9

Service Tax Voluntary Compliance Encouragement Scheme, 2013

Service Tax Voluntary Compliance Encouragement Scheme, 2013 Sec. 104. Short Title. – This Scheme may be called the Service Tax Voluntary Compliance Encouragement Scheme, 2013 Sec. 105. (e) : ‘Tax dues’ means the service tax due or payable for the period beginning

kiora
Download Presentation

Service Tax Voluntary Compliance Encouragement Scheme, 2013

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Service Tax Voluntary Compliance Encouragement Scheme, 2013 Sec. 104. Short Title. – This Scheme may be called the Service Tax Voluntary Compliance Encouragement Scheme, 2013 Sec. 105. (e) : ‘Tax dues’ means the service tax due or payable for the period beginning from the 1st day of October, 2007 and ending on the 31st days of December, 2012 including a cess but not paid as on the 1st day of March, 2013. Sec. 106. Person who may make declaration of tax dues. • By any person to whom No Noticeor an • order of determination under Section 72 • (Best Judgementasstt.) or Section 73 (Recovery) • or Section 73A (Section 80D) has been issued • before 1st March, 2013. 2. No declaration will be made: • If a person has filed return but not paid the • Service Tax for that period covered by return. (b) If any notice is issued for any period on any • issue no declaration for Subsequent period on the same issue.

  2. If any inquiry, investigation or audit is pending as on the 1st day of March, 2013 the authority may reject such declaration. • Such cases are: • (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 why of – • search of premises under section 82 of the Chapter. • (ii) issuance of summons under section 14 of the Central Excise Act, 1944, as made applicable to the Chapter under section 83. • (iii) requiring production of account, documents or other evidence under the Chapter or the rules made thereunder; • or • (b) an audit has been initiated,

  3. Sec. 107. Procedure for making declaration and payment of tax dues. – • Declaration to be made on or before 31st day of December, 2013. • (2) To pay 50% Tax due by 31st December, 2013. • (3) Balance Tax due to pay by 30st June, 2014. • (4) If Tax dues are not paid as dates given above it shall be paid before 31st December, 2014 with interest from 1st July, 2014. • Sec. 108. Immunity from penalty, interest and other proceeding. – • There is Immunity from penalty, interest and other proceedings under the act. • (2) No matter shall be reopened thereafter in any proceeding under the Chapter before any authority or court relating to the period covered by such declaration. • Sec. 109. No refund or amount paid under the scheme. • Sec. 110. Tax dues declared but not paid shall be recovered under the provision of Section 87 of the Chapter. • Sec. 111. Failure to make true declaration. • (1) In such cases Commissioner is enpowered to issue Show Cause Notice to collect the Tax due or short paid before the expiry of one year from the date of declaration.

  4. Service Tax Voluntary • Compliance Encouragement • Rules,2013 • Rule 3. Registration. – • MustTake registration under rule 4 of • the Service Tax Rules, 1994. • Rule 4. Form of Declaration. – • In Form VCES – 1. • Rule 5. Form of acknowledgement • of declaration. – • InForm VCES – 2, within a period of • seven working days from the date of • receipt of the declaration.

  5. Rule 6. Payment of tax dues. – • (1) The tax dues payable under the • Scheme along with interest as • provided u/s 107. • (2) The CENVAT credit shall not be • utilised for payment of tax dues • under the Scheme. • Rule 7. Form of acknowledgement • of discharge. – • (1)InForm VCES – 3. • (2) Within a period of seven working • days from the date of furnishing of • details of payment of tax dues in • Full along with interest, if any, by • the declarant.

  6. Provision of Settelment Commission Sec 31: Definitions Clause (c)  “case” means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 32E is made: Provided that when any proceeding is referred back in any appeal or revision, as the case may be, by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause. SECTION 32E. Application for settlement of cases. — (1) An assessee may, in respect of a case relating to him, make an application, before adjudication, to the Settlement Commission to have the case settled. Provided that no such application shall be made unless, — (a)    the applicant has filed returns showing production, clearance and Central excise duty paid in the prescribed manner; (b)    a show cause notice for recovery of duty issued by the Central Excise Officer has been received by the applicant; (c)     the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and (d)    the applicant has paid the additional amount of excise duty accepted by him along with interest due under section 11AB :

  7. Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending with the Appellate Tribunal or any court: Provided also that no application under this sub-section shall be made for the interpretation of the classification of excisable goods under the Central Excise Tariff Act, 1985 (5 of 1986). Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 32E. (2) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of the settlement passed under [sub-section (5) of section 32F within the time specified in such order] or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted. (3) An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particular material to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person would have been liable, had no such immunity been granted.

More Related