13 June 2013
sir, an assessee has paid the service tax amount for all the years but has not filled his returns for the last 4 years. will he be eligible for the amnesty for filling st3 returns without any penalty or fine.
13 June 2013
Yes. It has been provided in VCES that, beside interest and penalty, immunity would also be available from any other proceeding under the Finance Act, 1994 and Rules made thereunder.
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