Vces

According to the "LAW" below i think the assessee cannot opt for VCES since he has already paid part of service tax amount, and if the assessee has paid it then he must have filed return also right?

Service Tax Voluntary Compliance encouragement scheme, 2013.

Board circular No:

169/4/2013- ST Date 13.05.2013

170/5/2013- ST Date 08.08.2013

Any Person may declare his tax dues in respect of which no notice or an order of determination under sec 72 or section 73 or sec 73A has been issued or made before the 1st day of March 2013.

Tax dues means service tax due or payable under the finance Act or any other amount due or payable under section 73A thereof including the cess payable under any other Act  for the time being in force payable for the period beginning  from the 1st Oct 07 to Dec 2012.

However the person who has filed return and disclosed his true liability but has not paid the disclosed amount of service tax shall not be eligible to make declaration of Tax dues.

For e.g Return filed for the period 01.10.2007 to 31.03.2008 but not paid service tax for the period. Thereafter neither filed their returns nor paid the service tax liability then they cannot opt for the scheme for the period 01.10.2007 to 31.03.2008 but can opt for the period 01.04.2008 to 31.12.2012

Anybody who wants to make a declaration to the designated authority shall make a application on or before 31.12.2013 in form VCES-1 along with total tax dues . The designated authority shall acknowledge the declaration in from VCES- 2. The declarant shall on or before 31.12.2013 shall pay not less than 50% of the tax so declared and submit the proof of such payment to the designated authority.

Remaining tax dues shall be paid on or before 30.06.2014. If not pay then along with interest thereon by 31.12.2014 for the period of delay starting from 01.07.2014. No credit of service tax paid on input services will be allowed during the scheme.