17 December 2013
Can Client file VCES declaration if he has received communication from Superitendent Service Tax for Scrutiny in July 2012 for the year from 09-10 to 11-12 and no reply\submission made and matter is pending as on 01.03.2013. Will the matter come within scope of Section 106 (2)(a)(iii) ? Please advice.
Section 106(2)(a)(iii) is attracted if only in the situations mentioned therein. The scope has been fully explained at Q.No.4 of Frequently Asked Questions on VCES issued by the Board. The full details are available at http://www.cbec.gov.in/rhs-misc/vces/Customs%20Service%20Tax%20%20Book_PRS.pdf.
From the query, in my view, the declaration can not be rejected in view of Section 106(2)(a)(iii), as the communication received was in Jul-12 and till date you have not submitted any details. From this it appears that the information sought from you was of roving in nature. However, if a declaration is made with full disclosure, it a golden opportunity to get waiver from penalty, interest and other consequences and the benefit is available only upto 31.12.2013. Therefore, in my view, declaration can be filed and you sould get the benefit. This is my personal opinion and you may take an appropriate decision as per your wisdom.
Section 106(2)(a)(iii) is attracted if only in the situations mentioned therein. The scope has been fully explained at Q.No.4 of Frequently Asked Questions on VCES issued by the Board. The full details are available at http://www.cbec.gov.in/rhs-misc/vces/Customs%20Service%20Tax%20%20Book_PRS.pdf.
From the query, in my view, the declaration can not be rejected in view of Section 106(2)(a)(iii), as the communication received was in Jul-12 and till date you have not submitted any details. From this it appears that the information sought from you was of roving in nature. However, if a declaration is made with full disclosure, it a golden opportunity to get waiver from penalty, interest and other consequences and the benefit is available only upto 31.12.2013. Therefore, in my view, declaration can be filed and you should get the benefit. This is my personal opinion and you may take an appropriate decision as per your wisdom.
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