THE FINANCE ACT, 2013 (17 of 2013)
CHAPTER VI
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013
Short title.
104.
This Scheme may be called the Service Tax Voluntary Compliance
Encouragement Scheme, 2013.
Definitions.
105.
(1) In this Scheme,...
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THE FINANCE ACT, 2013 (17 of 2013)
CHAPTER VI
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013
Short title.
104.
This Scheme may be called the Service Tax Voluntary Compliance
Encouragement Scheme, 2013.
Definitions.
105.
(1) In this Scheme, unless the context otherwise requires,—
(a) “Chapter” means Chapter V of the Finance Act, 1994
(b) “declarant” means any person who makes a declaration under sub-section (1) of
section 97
(c) “designated authority” means an officer not below the rank of Assistant
Commissioner of Central Excise as notified by the Commissioner of Central Excise
for the purposes of this Scheme;
(d) “prescribed” means prescribed by rules made under this Scheme;
(e) “tax dues” means the service tax due or payable under the Chapter or any other
amount due or payable under section 73A thereof, for the period beginning from the
1st day of October, 2007 and ending on the 31st day of December, 2012 including a
cess leviable thereon under any other Act for the
Less
