Service Tax Voluntary Compliance Encouragement Scheme, 2013

The Finance Bill 2013 proposed introduction of a new scheme under Service Tax Law for encouraging voluntary compliances.  With the enactment of the Finance Bill 2013 wef May 13, 2013 such scheme has come into effect.  The Central Government has vide Notification 10/2013 May 5, 2013 issued Service Tax Voluntary Compliance Encouragement Rules, 2013 for notifying the form and content of application to be filed for availing this scheme and to address to other procedural issues.  The salient features of the Scheme are enumerated below

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