23 May 2013
under Voluntary compliance encouragement scheme , It is applicable to unregistered asseesee no doubt, my question is the asseesee is under exemption notification and is not liable for service tax but is unregistered so whether above mention scheme is applicable to this assesee?
First of all check whether you assessee have defaulted in service tax .i.e any liability which was required to be paid by him but he has not paid. If answer comes yes then think for VCES scheme. If the assessee was not paying service tax due to exemption notification then the question of default do not arise at all.
you can get complete details on amnesty scheme from my blog as well i.e. cajayantbothra.blogspot.in
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