21 May 2013
An assessee had obtained service tax registration number from the authorities and paid service tax regularly but has failed to file the returns. There are no dues payable on account of service tax as on date. Can the assessee, under the said scheme, claim immunity for non filing of returns and apply for cancellation of his registration certificate? What would be the procedure for doing the same under the scheme? The period is Sept 2008 to Oct 2009.
21 May 2013
Assesse can claim immunity in case of non filling of service tax return under Service Tax Voluntary Compliance Encouragement Scheme.....as per S.No.2 of Circular No. 169/4/2013 dated 13th May' 2013
Procedure
Make declaration in VCES-1 form,
The designated authority on receipt of declaration shall issue an acknowledgement thereof, in Form VCES -2, within a period of seven working days from the date of receipt of the declaration.
21 May 2013
Assesse can claim immunity in case of non filling of service tax return under Service Tax Voluntary Compliance Encouragement Scheme.....as per S.No.2 of Circular No. 169/4/2013 dated 13th May' 2013
Procedure
Make declaration in VCES-1 form,
The designated authority on receipt of declaration shall issue an acknowledgement thereof, in Form VCES -2, within a period of seven working days from the date of receipt of the declaration.