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 Designated Authority under the Voluntary Compliance Encouragement Scheme, 2013 ....
Read MoreService Tax - 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....
Read MoreService 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 was not determined and/ liability was also not quantified till 01.03.13...
Read MoreService 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 are sharing with you an important judgment of the Hon’ble Gujarat High Court in the case of Sadguru Construction Co. Vs. Union of India on the following issue: Issue: Whether […]...
Read MoreService Tax - A clarification was sought as to whether the first instalment of tax dues paid (Minimum 50% of tax dues) under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 would be available as Cenvat Credit immediately after payment or only after payment of tax dues in full and receipt of acknowledgement of discharge certificate in f...
Read MoreService Tax - 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 ...
Read MoreService Tax - 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 assess...
Read MoreService Tax - CA Sandeep Kanoi As per the Government Officials they have collected nearly 5500 Crores till 29.12.2013 under the Voluntary Compliance Encouragement Scheme 2013 and it is said by some official that final figure for VCES is in excess of Rs. 8000 Crore . As per CBEC Results Framework Document (RFD) for 2013-2014 the combined total [&hel...
Read MoreService Tax - December 27,2013 In terms of Section 107(1) of the Finance Act, 2013, the last date for filing declaration under Voluntary Compliance Encouragement Scheme is on or before 31.12.2013. In order to enable trade & industry to file declarations well in time before 31.12.2013, and also to avoid last minute rush, all the offices handling Ser...
Read MoreService Tax - Further, the Committee, continuing with its efforts to update the members and also to partner the Government in its initiative, has come out with Handbook on Service Tax Voluntary Compliance Encourage Scheme, 2013. The Handbook has been hosted on Indirect Taxes Committee page of ICAI website and can be downloaded from http://220.227.161.8...
Read MoreFederal Mogul Goeteze India Limited Vs Commissioner, Central Tax, (GST) Delhi North (CESTAT Delhi) - 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....
Read MoreShivani Textiles Limited Vs Commissioner of Central Tax (CESTAT Delhi) - 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?...
Read MoreNeyyattinkara Municipality Vs Deputy Commissioner of central excise & service Tax (Kerala High Court) - 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...
Read MoreM/s Kasmisons Builders Private Limited Vs Assistant Commissioner of Service Tax (Kerala High Court) - 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 p...
Read MoreRamilaben Bharatbhai Patel Vs Union of India (Gujarat High Court) - The High Court of Ahmedabad held in the case of Ramilaben Bharatbhai Patel v. Union of India that in exercise of writ jurisdiction, the High Court does not have power to waive or relax the condition of depositing 50% of tax dues by December 31, 2013 under the Service Tax Voluntary Compliance Encoura...
Read MoreCircular No. 176/2/2014 - ST - (20/01/2014) - Trade and Industry has sought clarification as to whether the first installment of tax dues paid under Voluntary Compliance Encouragement Scheme (VCES), 2013 would be available as Cenvat Credit immediately after payment or Cenvat credit can be availed only after payment of tax dues in full and recei...
Read MoreF. No. B1/19/2013-TRU (Pt.) - (11/12/2013) - In one instance, the Designated Authority has asked a declarant, who has “tax dues” only for a part of the period covered by the Scheme, to furnish an undertaking that he had no unpaid “tax dues” for the remaining period covered by the Scheme....
Read MoreCircular No.174/9/2013 – ST - (25/11/2013) - The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Most of the issues raised with reference to the Scheme have been clarified by the Board vide circular Nos. 169/4/2013-ST, dated 13.5.2013 and No. 170/5/2013-ST, dated 8.8.2013....
Read MoreCircular No. 170/5 /2013 - ST - (08/08/2013) - The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013. Subsequently, references have been received by the Board se...
Read MoreTRADE NOTICE NO. 04/13-14-ST-I - (27/05/2013) - The Service Tax Voluntary Compliance Encouragement Scheme 2013 was introduced in the Budget 2013-14. The Scheme has since been notified w.e.f. 10th May, 2013. The specifics of the Scheme are contained in Chapter VI of the Finance Act, 1994. A detailed Notification No. 10/2013-ST date 13.05.2013 has ...
Read MoreFederal Mogul Goeteze India Limited Vs Commissioner, Central Tax, (GST) Delhi North (CESTAT Delhi) -
Shivani Textiles Limited Vs Commissioner of Central Tax (CESTAT Delhi) -
Neyyattinkara Municipality Vs Deputy Commissioner of central excise & service Tax (Kerala High Court) -
M/s Kasmisons Builders Private Limited Vs Assistant Commissioner of Service Tax (Kerala High Court) -
Sadguru Construction Co. Vs. Union of India -