Service Tax Voluntary Compliance Encouragement Scheme, 2013 notified

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Service Tax Voluntary Compliance Encouragement Scheme, 2013 notified

“Service Tax Voluntary Compliance Encouragement Rules, 2013” have been notified vide Notification No. 10/2013-ST dt. 13-05-2013 to prescribe the following:

  • Form of declaration – In respect of tax dues under the Scheme shall be made in Form VCES -1
  • Form of acknowledgment of declaration – The designated authority on receipt of declaration shall issue an acknowledgement thereof, in Form VCES -2, within a period of seven working days from the date of receipt of the declaration.
  • Form of acknowledgement of discharge – The designated authority shall issue an acknowledgement of discharge of dues in Form VCES – 3.

Other Important clarification in this regard is also provided vide Circular No. 169/4/2013-ST, Dated: May 13, 2013 (Some of clarifications are mentioned below):-

  • Any person, who wishes to make a declaration under the Scheme, shall, if not already registered, take registration under Rule 4 of the Service Tax Rules, 1994.
  • CENVAT Credit cannot be utilized for payment of service tax under this scheme;

Please click below for format of various forms mentioned supra and said Notification & Circular.