Can a assessee under cera audit avail amnesty scheme?

This query is : Resolved

sushil (Querist)
Follow

07 March 2013 Dear Experts,

CERA Auditor completed their audit & sent the report to Central Excise on 22.02.13 stating tat the assesse has not paid service tax amounting to Rs.25 Lakhs pertaining to last 4 yrs.

Can such assessee avail the benefit of recently proposed 'Voluntary compliance encouragement scheme'?

Waiting for ur reply...

Thanks in advance

Regards,

Sushil.

CA MOHIT GOHLYAN

CA MOHIT GOHLYAN (Expert)
Follow

11 March 2013 Dear Sushil
Yes assessee can avail the benefit of recently proposed 'voluntary Compliance'. provided Show Cause Notice has not been issued to the assessee with regard to the audit.
Assessee has to file return since Year 2007 making all the true declarations in that.
He'll get waiver from Interest U/s 75 & penalty u/s 76,77,78.