Vces -1 form - for delayed submission of service tax return

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anil kothari (Querist)
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20 August 2013 As per the Scheme of service tax no penalty would be levied even for delayed submission of service tax return. I am filling the form VCES -1 and in this form, no place is given to avail relief from penalty for delayed payment. Information regarding default is payment is asked. Now how to fill this form for delayed service tax return.

I have seen the reply of expert. I am confused because the Ministry of Finance has issued a Circular No. 169/4/2013-ST dated 13.5.2013. In this circular at point no. 2 they have given reply that immunity will be given for late filing also.

CA Suresh Jain

CA Suresh Jain (Expert)
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21 August 2013 The case of non-filing of return where ST is paid already is not covered under VCES-1

anil kothari

anil kothari (Querist)
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21 August 2013 I have seen the reply of expert sir. I am confused because the Ministry of Finance has issued a Circular No. 169/4/2013-ST dated 13.5.2013. In this circular at point no. 2 they have given reply that immunity will be given for late filing also.

Issue No. 2 is : Whether declarant shall get immunity from payment of late fee/penalty for having not taken registration earlier or not filed the return or for delay in filing of return.

Clarification is : Yes. It has been provided in VCES that, beside interest and penalty, immunity would also be available from any other proceedings under the Finance Act, 1994 and rules made thereunder.

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CA Sachin D Jain

CA Sachin D Jain (Expert)
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06 December 2013 Dear Anil,

You are correct in quoting the text of the circular. However, one of the important condition for filing Declaration under VCES is that there should be outstanding / unpaid service tax liability as on 01.03.2013. And on the basis of that liability, one can file an application under the scheme. If you have not filed service tax return but paid all the service tax dues, then the case will not qualify for filing application as late filing fees / penalty applicable for late filing of service tax return is not a liability called service tax.