06 June 2013
Please tell me: as per VCES VI section 95 (1) e period covered is 1 October 2007 to 31 Dec 2012. We have not filed any return during this period . Assessee is having tax of that period from 1 October 2007 to 31 Dec 2008 which were not paid. 1) Can we exclude period 1 october 2007 to 31 March 2008.? 2) Can department ask tax of that period? 3) What will be liability of assessee for that period? If not included in the scheme. I will appreciate your early reply.
06 June 2013
why are you excluding that period?? file the return and pay the tax. The declarant upon payment of amount in default shall get immunity from – interest, penalty, any other proceedings under Service Tax.