1 / 20

By CA. Atul Kumar Gupta FCA, FCMA, MIMA

Service Tax Voluntary Compliance Encouragement Scheme, 2013. By CA. Atul Kumar Gupta FCA, FCMA, MIMA. Scheme. Applicable and Benefit. Tax Due. Who Can’t Apply [Section 106(1)]. Who Can’t Apply [Section 106(1)]. Who Can Apply Department shall reject recording reasons [Sec 106(2)].

rhian
Download Presentation

By CA. Atul Kumar Gupta FCA, FCMA, MIMA

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 ComplianceEncouragement Scheme, 2013 By CA. Atul Kumar Gupta FCA, FCMA, MIMA

  2. Scheme

  3. Applicable and Benefit

  4. Tax Due

  5. Who Can’t Apply [Section 106(1)]

  6. Who Can’t Apply [Section 106(1)]

  7. Who Can Apply Department shall reject recording reasons [Sec 106(2)]

  8. Who Can Apply Department shall reject recording reasons [Sec 106(2)]

  9. Requiring production of Accounts, Documents or other Evidence under the Chapter or Rule

  10. Section 14 of Central Excise Act, 1944

  11. Section 14 of Central Excise Act, 1944

  12. Section 72 – Best Judgment Assessment

  13. Section 73Recovery of Service Tax not levied or paid or Short –levied or Short-paid or Erroneously Refunded

  14. Section 73AService Tax Collected from any person to be deposited with Central Government

  15. Section 73AService Tax Collected from any person to be deposited with Central Government

  16. Procedure 1/4

  17. Procedure 2/4

  18. Procedure 3/4

  19. Procedure 4/4

  20. Thank You and Your Query Please…. CA. Atul Kumar Gupta www.servicetax.net (M) 9810103611 atul@servicetax.net pctl@rediffmail.com

More Related