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...
Service Tax : Sadguru Construction Co. (the Petitioner)is a partnership firm engaged in the business of construction. On March 8, 2013, preventi...
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...
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...
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...
Service Tax : The Performance Audit of CAG revealed deficiencies in the design and enabling provisions of the Service Tax Voluntary Compliance E...
CA, CS, CMA : As you may be aware, Voluntary Compliance Encouragement Scheme, 2013 was introduced vide Chapter VI of the Finance Bill, 2013, to ...
Service Tax : CA Sandeep Kanoi As per the Government Officials they have collected nearly 5500 Crores till 29.12.2013 under the Voluntary Compli...
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...
Service Tax : Further, the Committee, continuing with its efforts to update the members and also to partner the Government in its initiative, ha...
Service Tax : Delhi High Court held that an audit report cannot be regarded as an order of determination under section 72, 73 or 73A of the Fina...
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...
Service Tax : Bombay High Court held that SVLDR Scheme covers not only tax but also interest, penalty. Hence, declaration under SVLDR in respect...
Service Tax : CESTAT Delhi held that an audit report cannot be regarded as an order of determination under Voluntary Compliance Encouragement Sc...
Service Tax : The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied t...
Service Tax : Trade and Industry has sought clarification as to whether the first installment of tax dues paid under Voluntary Compliance Encour...
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...
Service Tax : The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Most of the issues raised wi...
Service Tax : The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised wi...
Service Tax : The Service Tax Voluntary Compliance Encouragement Scheme 2013 was introduced in the Budget 2013-14. The Scheme has since been not...
Delhi High Court held that an audit report cannot be regarded as an order of determination under section 72, 73 or 73A of the Finance Act, 1994 hence benefit under Voluntary Compliance Encouragement Scheme (VCES) cannot be deprived.
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.
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.
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.
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?
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 […]
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
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.
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.
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 .
