The Central Board of Excise and Customs has issued a new circular No 169/4/2013 dtd 13/05/2013 providing few clarifications with regard to the Service Tax Voluntary Compliance Encouragement Scheme , 2013.
The following are the clarifications issued :-
1) A person who has not already registered with the Service Tax Department , he can first register himself as an assessee and after the same , he can make a declaration under this scheme.
2) The person doing as above will also be provided immunity under the VCES.
3) As assessee to whom show-cause notice or order of determination u/s. 72,73 or 73A has been issued cannot make use of this scheme.
4) A mere communication from the Department for filing of returns (or) seeking information from the assessee would not lead to rejection of declaration under this scheme.
The relevant circular is reproduced below :-