The central government has introduced “Service Tax Voluntary Compliance Encouragement Scheme, 2013” herein after referred to as VCES, 2013 – for the benefit of large number of Service Tax defaulters who could not comply and pay tax and are facing huge penalties and interest burden on their Service Tax Liability for the period from 01-10-2007 to 31-12-2012.
The details of the scheme have already been elaborated in the previous article on this blog –https://blog.ritulpatwa.com/service-tax-voluntary-compliance-encouragement-scheme-2013/
It is hereby clarified that the last date for filling declaration under the VCES, 2013 is 31-12-2013 and thereafter no new assessee can take benefit under this scheme.