Vces scheme

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 December 2013 Dear Sir
I have not filed the service tax return for the period from octo 2007 to dec 2012 but paid all the tax due.

Can I avail the benefit of VCES Scheme and how

AJITHKUMAR M

AJITHKUMAR M (Expert)
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11 December 2013 Dear friend,

You are not eligible for the VCES Scheme, rather no meaning in thinking of it.

Under VCES a declaration can be made only in respect of “tax dues”. A case where no tax is pending, but return has not been filed, does not come under the ambit of
the Scheme. However, rule 7C of the Service Tax Rules provides for waiver of penalty in deserving cases where return has not been filed and, in such cases, you
may seek relief under rule 7C.