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Guidelines -institution of prosecution and compounding of offences
Trade Circular 5T of 2013 dated 24-07-2013
In this circular guidelines regarding institution of prosecution and compounding of offences in case of non-filing of returns or late filing of returns have been provided.
SERVICE TAX UPDATE
91. VCES- CBES Clarification Circular No. 170/5/2013 -ST dtd. 18th August, 2013
The Voluntary Compliance Encouragement Scheme, 2013 (VCES) which has come into effect from 10-5- 2013 has given rise to a number of practical problems. Some of the issues raised with reference to the Scheme have been clarified by the Board vide Circular No. 169/4/2013-ST, dated 13-05-2013. Further to encourage the defaulting assessee to pay the tax dues for the period prescribed in the scheme with immunity from interest, penalties and other consequences of such non-payment, the CBEC has issued this circular in the question answer form to clarify all the doubts in a very simple and lucid manner.
