- Assessees who have not filed the service tax returns
- Assessees who have stopped filing the service tax returns
- Assessees who have not made correct disclosure of the value of services rendered / tax payable
- Assessees who have not paid service tax for the period October 2007 to December 2012
- Persons who are liable to service tax but not yet registered
2) Assessees who cannot apply
- Assessees who have filed the returns with correct disclosure of amounts but not paid the taxes
- Assessees who have not unpaid service tax on or after January 1, 2013
- Assessess who has been issued a SCN or order under Section 72 - Best Judgement Assessment, Section 73 - Recovery of Service Tax not levied or paid or short levied or short paid or erroneously refunded and Section 73A - Remittance of excess Service Tax paid by the service provider on or before March 1, 2013
- Assessees who have any audit, enquiry, investigation pending as on March 1, 2013
3) Procedure
- An application is required to be made to the designated authority in Form VCES - 1 on or before December 31, 2013 alongwith computation sheets
- The authority on receipt of the application shall issue an acknowledgement in Form VCES - 2 within 7 working days
- Remit atleast 50% of the tax dues by December 31, 2013 and balance by June 30, 2014
- On remittance of the entire amount, the designated authority will issue an acknowledgement for discharge of dues in Form VCES - 3
- Where the Commissioner of Central Excise has reason to believe that declarations made are incorrect, a notice can be issued in writing to pay any balance tax dues
4) Immunity
- Interest for delayed payment of service tax
- Penalty for short payment or non payment of service tax and non filing of service tax returns
- Any other related proceedings
5) Other important conditions
- Amount paid under this scheme would not be refundable under any circumstance
- Amount would be required to be paid in CASH - CENVAT credit cannot be utilized for remittance of tax