Service tax returns

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 July 2014 Please Clarify me that is it necessary to file service tax returns for the period covered under VCES Scheme 2013 if the assessee has declared and paid the tax dues under the VCES scheme

TARUN ARORA

TARUN ARORA (Expert)
Follow

20 July 2014 As per Rule 4 of the VCES Scheme there was only one pre-requisite that the declarant must be registered with the department.

So there is no legal obligation to file Service Tax Return for the period for which VCES has been applied.

Further the department may ask for ST 3 for their own purpose.