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Rejection Order passed by Designated Authority under VCES is appealable

Service Tax : Whether an appeal under Section 85 of the Finance Act, 1994) would lie as against the Rejection Order of declaration passed by the...

July 2, 2015 3165 Views 0 comment Print

Taxes paid on or after Match 1, 2013 would be eligible for VCES even if paid before May 10, 2013

Service Tax : Sadguru Construction Co. (the Petitioner)is a partnership firm engaged in the business of construction. On March 8, 2013, preventi...

November 21, 2014 1385 Views 0 comment Print

VCES Scheme – Pendency of Audit as on 01.03.2013 – One more ground to deny relief

Service Tax : Recent Issue under Service Tax-Amnesty Scheme 2013- Whether it can be said that Audit was pending as on 01.03.13, if Audit Para wa...

May 31, 2014 2517 Views 0 comment Print

Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 – Should be considered as paid under VCES

Service Tax : Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 – Should be considered as paid under VCES We a...

May 11, 2014 1523 Views 0 comment Print

Clarification regarding availment of CENVAT credit of tax dues paid under VCES, 2013

Service Tax : A clarification was sought as to whether the first instalment of tax dues paid (Minimum 50% of tax dues) under the Service Tax Vol...

January 21, 2014 5567 Views 0 comment Print


Latest News


CAG criticises Service Tax VCES, 2013

Service Tax : The Performance Audit of CAG revealed deficiencies in the design and enabling provisions of the Service Tax Voluntary Compliance E...

August 19, 2016 8075 Views 1 comment Print

Issues under Voluntary Compliance Encouragement Scheme, 2013

CA, CS, CMA : As you may be aware, Voluntary Compliance Encouragement Scheme, 2013 was introduced vide Chapter VI of the Finance Bill, 2013, to ...

August 3, 2015 345 Views 0 comment Print

VCES Scheme Successful? Seems to be be

Service Tax : CA Sandeep Kanoi As per the Government Officials they have collected nearly 5500 Crores till 29.12.2013 under the Voluntary Compli...

January 7, 2014 3120 Views 0 comment Print

Service Tax Offices Open on 28.12.2013 & 29.12.2013

Service Tax : December 27,2013 In terms of Section 107(1) of the Finance Act, 2013, the last date for filing declaration under Voluntary Complia...

December 28, 2013 1623 Views 0 comment Print

Handbook on Service Tax VCES, 2013

Service Tax : Further, the Committee, continuing with its efforts to update the members and also to partner the Government in its initiative, ha...

December 24, 2013 3433 Views 0 comment Print


Latest Judiciary


CESTAT Upholds Denial of VCES Benefit Due to Violation of Section 106 of Finance Act

Service Tax : Explore CESTAT Ahmedabad's decision in Archna Traders vs. C.C.E. & S.T. on denial of VCES Scheme benefit under Section 106 of Fina...

November 12, 2023 324 Views 0 comment Print

SVLDR Scheme covers not only tax but it also covers interest and penalty

Service Tax : Bombay High Court held that SVLDR Scheme covers not only tax but also interest, penalty. Hence, declaration under SVLDR in respect...

April 10, 2023 1218 Views 0 comment Print

Service Tax Audit report cannot be regarded as an order of determination

Service Tax : CESTAT Delhi held that an audit report cannot be regarded as an order of determination under Voluntary Compliance Encouragement Sc...

March 24, 2023 882 Views 0 comment Print

VCES benefit cannot be denied for mere Clerical error

Service Tax : The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied t...

March 13, 2020 438 Views 0 comment Print

Benefit of VCES 2013 cannot be denied for mere Technical Defects

Service Tax : Declaration made by the petitioner under the Voluntary Compliance Encouragement Scheme, 2013 has been rejected in terms of the ord...

May 23, 2018 1410 Views 0 comment Print


Latest Notifications


Issue of Discharge Certificate under VCES and availment of CENVAT credit – Clarification

Service Tax : Trade and Industry has sought clarification as to whether the first installment of tax dues paid under Voluntary Compliance Encour...

January 20, 2014 3520 Views 0 comment Print

VCES – No Declaration for Period not covered by Scheme, Installment Payment Possible

Service Tax : In one instance, the Designated Authority has asked a declarant, who has “tax dues” only for a part of the period covered by t...

December 11, 2013 4305 Views 0 comment Print

Clarifications on Service Tax Voluntary Compliance Encouragement Scheme (VCES)

Service Tax : The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Most of the issues raised wi...

November 25, 2013 4830 Views 0 comment Print

Clarification Service Tax Voluntary Compliance Encouragement Scheme

Service Tax : The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised wi...

August 8, 2013 798 Views 0 comment Print

Appointment of Designated Authority for Service Tax Voluntary Compliance Encouragement Scheme

Service Tax : The Service Tax Voluntary Compliance Encouragement Scheme 2013 was introduced in the Budget 2013-14. The Scheme has since been not...

May 27, 2013 2463 Views 0 comment Print


Latest Posts in VCES

CESTAT Upholds Denial of VCES Benefit Due to Violation of Section 106 of Finance Act

November 12, 2023 324 Views 0 comment Print

Explore CESTAT Ahmedabad’s decision in Archna Traders vs. C.C.E. & S.T. on denial of VCES Scheme benefit under Section 106 of Finance Act 2013. Full analysis here.

SVLDR Scheme covers not only tax but it also covers interest and penalty

April 10, 2023 1218 Views 0 comment Print

Bombay High Court held that SVLDR Scheme covers not only tax but also interest, penalty. Hence, declaration under SVLDR in respect of notice issued for interest duly allowable.

Service Tax Audit report cannot be regarded as an order of determination

March 24, 2023 882 Views 0 comment Print

CESTAT Delhi held that an audit report cannot be regarded as an order of determination under Voluntary Compliance Encouragement Scheme. Accordingly, audit report is akin to an order of determination under the relevant sections of the Scheme.

VCES benefit cannot be denied for mere Clerical error

March 13, 2020 438 Views 0 comment Print

The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied to the appellant on the basis of clerical error in filing the declaration?

Benefit of VCES 2013 cannot be denied for mere Technical Defects

May 23, 2018 1410 Views 0 comment Print

Declaration made by the petitioner under the Voluntary Compliance Encouragement Scheme, 2013 has been rejected in terms of the order impugned in the writ petition on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No. 170/5/2013-ST dated 8.8.2013. As per the said circular, in a […]

CAG criticises Service Tax VCES, 2013

August 19, 2016 8075 Views 1 comment Print

The Performance Audit of CAG revealed deficiencies in the design and enabling provisions of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES), non-compliance to provisions prescribed in various stages and inadequacies in tax administration

VCES 2013: Even 6 days delay cannot be condoned

February 22, 2016 3244 Views 2 comments Print

HC held that Voluntary Compliance Encouragement Scheme (VCES) was in the nature of an Amnesty Scheme and, therefore, its provisions have to be strictly interpreted. Infact, the scheme was a settlement between the assessee and the department and from the terms of the settlement neither party can be permitted to retract.

Issues under Voluntary Compliance Encouragement Scheme, 2013

August 3, 2015 345 Views 0 comment Print

As you may be aware, Voluntary Compliance Encouragement Scheme, 2013 was introduced vide Chapter VI of the Finance Bill, 2013, to encourage voluntary compliance by the assessees who have failed to pay ‘tax dues’ for the period 01.10.2007 to 31.12.2012 without interest, penalty and other legal proceedings including prosecution. The assessees had to deposit at least 50% of the declared dues by December 31, 2013 and the remaining portion of tax dues had to be paid by June 30, 2014 without any interest.

Rejection Order passed by Designated Authority under VCES is appealable

July 2, 2015 3165 Views 0 comment Print

Whether an appeal under Section 85 of the Finance Act, 1994) would lie as against the Rejection Order of declaration passed by the Designated Authority under the Voluntary Compliance Encouragement Scheme, 2013 .

Taxes paid on or after Match 1, 2013 would be eligible for VCES even if paid before May 10, 2013

November 21, 2014 1385 Views 0 comment Print

Sadguru Construction Co. (the Petitioner)is a partnership firm engaged in the business of construction. On March 8, 2013, preventive officers of the Service Tax Department conducted inquiry at the premises of the Petitioner regarding unpaid Service tax dues.

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