The purpose of VCES scheme is to collect the service tax which is not paid by the people and who are not caught by the department. The following persons can apply for VCES scheme:- 1. Stop filers 2. Non Filers 3. Non registrants 4. Service providers who have not disclosed there full liability in the return filed by them.
So you can see all the evaders can apply this scheme. So, it is not possible to file the declaration with NIL tax dues.
You can get the complete information about amnesty scheme from my blog as well i.e cajayantbothra.blogspot.in
Thanks & Regards CA JAYANT BOTHRA email: ca.jayantbothra@gmail.com
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