SERVICE TAX VCES, 2013 : Issues of Tax Paid before VCES?
ISSUE 1 : Assessee has paid 100% Tax before enactment of VCES, 2013 but failed to file the ST return. Query – Whether the assesse can file a declaration under VCES, 2013 and get the benefit of immunity from Interest & Penalty? Our View :- No, in this case the assessee cannot file a declaration under …
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