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Query on service tax amnesty scheme

TARUN MATHUR (Articled Assistant) (71 Points)

29 May 2013

Is the Amnesty Scheme in Service Tax is applicable for an assessee who has paid service tax dues but has not filed the returns?

Q2. Whether the amnesty scheme applicable for the F.Y 2010-2011,2011-2012,2011-2012 for an assessee if

1. Service Tax dues paid for F.Y 2010-2011 but return not filed and

2.Service Tax dues for F.Y 2011-2012 and 2012-2013 not paid and return not filed.

Experts please advice. Thanks in advance.

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7 Replies

bhavani (article assistant) (49 Points)
Replied 30 May 2013

Hai friends! Can i know the procedure for decentralising the service tax registration. ( "X" is having branches in bangalore, kolkatta, delhi and Mumbai, Registration is done in a centralised process.,service tax returns are uploaded from kolkatta head office. Now if i want to register bangalore office seperately with service tax dept and wanted to file a individual return of bangalore office seperately what is the procedure. Plz help me.

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Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 30 May 2013

Originally posted by : TARUN MATHUR

Is the Amnesty Scheme in Service Tax is applicable for an assessee who has paid service tax dues but has not filed the returns?

Q2. Whether the amnesty scheme applicable for the F.Y 2010-2011,2011-2012,2011-2012 for an assessee if

1. Service Tax dues paid for F.Y 2010-2011 but return not filed and

2.Service Tax dues for F.Y 2011-2012 and 2012-2013 not paid and return not filed.

Experts please advice. Thanks in advance.

It should be possible to file as long as no audit/ enquiry has been initiated. Many article on the subject already hosted in the articles section for limitations of scheme, details and procedures.

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TARUN MATHUR (Articled Assistant) (71 Points)
Replied 30 May 2013

Thanks a lot Madhukar Sir :-)

R.C.Jain and Associates (Member) (134 Points)
Replied 18 June 2013

Even though you are principally not ineligible under the Scheme, please note

96. (1) Any person may declare his tax dues

To go under Amnesty, you must have tax dues to declare, which are defined as follows

(e) “tax dues” means the service tax due or payable under the Chapter or any other amount due

or payable under section 73A thereof, for the period beginning from the 1st day of October, 2007

and ending on the 31st day of December, 2012 including a cess leviable thereon under any other

Act for the time being in force, but not paid as on the 1st day of March, 2013.

Thus, if you wish to avail the benefit of the Scheme in case you have paid the dues but not furnished returns, just pay a nominal amount under the Scheme on the ground that it was short paid. In this way you will get a relief for the penalty on non filing of returns.

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Dijo Mathew (Chartered Accountant) (28 Points)
Replied 18 June 2013

I have a doubt. All along it was mentioned that the service tax credit cannot be utilized under this scheme while making payment for the said period. I have a doubt. Instead of utilizing, can i avail and keeping it for the future utilization for the credits during the period. The scheme does not talk anything about that.