1.1 What is the Scope of the Scheme and Date of its Applicability?
The Scheme is applicable only for tax due or payable under the Chapter V of
Finance Act, 1994 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. Details of the scheme are available in Chapter VI of the Finance Act, 2013 (17 of 2013) given in Chapter 3 and will become operational from 10th May, 2013 i.e. date on which the Finance Bill, 2013 receives the assent of the President till 31st December 2013.
1.2 Person who can apply for the Scheme??
Any person may declare his tax dues in respect of which no notice or order for determination has been issued or made under Section 72, Section 73 or Section 73A of Finance Act, 1994 before 1st March 2013 except
Any person who has furnished return under section 70 of the Chapter and
disclosed his true liability, but has not paid the disclosed amount of service
tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return;
Person on whom notice or order of determination has been issued in respect of any period on any issues can not file declaration on such issue for any subsequent period.
1.3 How to apply for Scheme?
Any person eligible and wishing to apply for the Scheme shall take the following steps:
(a) Take registration under rule 4 of the Service Tax Rules, 1994, if not
already registered;
(b) Make the declaration to the designated authority in Form VCES -1 on or
before the 31st day of December, 2013 in respect of his “tax dues”; where “Designated Authority” shall be an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme.
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The Scheme is applicable only for tax due or payable under the Chapter V of
Finance Act, 1994 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. Details of the scheme are available in Chapter VI of the Finance Act, 2013 (17 of 2013) given in Chapter 3 and will become operational from 10th May, 2013 i.e. date on which the Finance Bill, 2013 receives the assent of the President till 31st December 2013.
1.2 Person who can apply for the Scheme??
Any person may declare his tax dues in respect of which no notice or order for determination has been issued or made under Section 72, Section 73 or Section 73A of Finance Act, 1994 before 1st March 2013 except
Any person who has furnished return under section 70 of the Chapter and
disclosed his true liability, but has not paid the disclosed amount of service
tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return;
Person on whom notice or order of determination has been issued in respect of any period on any issues can not file declaration on such issue for any subsequent period.
1.3 How to apply for Scheme?
Any person eligible and wishing to apply for the Scheme shall take the following steps:
(a) Take registration under rule 4 of the Service Tax Rules, 1994, if not
already registered;
(b) Make the declaration to the designated authority in Form VCES -1 on or
before the 31st day of December, 2013 in respect of his “tax dues”; where “Designated Authority” shall be an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme.
To Download this Book Click Here
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