Penalty on late deposit of service tax and interest thereon

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 December 2013 one of my client opted for VCES Scheme is to pay service tax from 01.01.2013 to 31.12.2013. we are paying both Service Tax and Interest. Wether penalty has to be paid for Non-payment and Non-filing of return. or penalty is not leviable until a show cause notice is issued.
Thanks

CA DHEERAJ

CA DHEERAJ (Expert)
Follow

01 January 2014 Dear Author

VCES Scheme is only for period 1 oct 2007 to 31 dec 2012 those assess covered under the scheme who not paid service tax for this period (oct 2007 to dec 2012)

so you file vces for period 1.01.2013 to 31.12.2013, your vces application will be rejected by department

and sir once you pay all penalty for your (non payment and non filling of return) then department will end/close your further proceeding