By CA. Atul Kumar Gupta FCA, FCMA, MIMA
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By CA. Atul Kumar Gupta By CA. Atul Kumar Gupta FCA, FCMA, MIMA FCA, FCMA, MIMA
description
Service Tax Voluntary Compliance Encouragement Scheme, 2013. By CA. Atul Kumar Gupta FCA, FCMA, MIMA. Scheme. Applicable and Benefit. Tax Due. Who Can’t Apply [Section 106(1)]. Who Can’t Apply [Section 106(1)]. Who Can Apply Department shall reject recording reasons [Sec 106(2)]. - PowerPoint PPT Presentation
Transcript of By CA. Atul Kumar Gupta FCA, FCMA, MIMA
By CA. Atul Kumar GuptaBy CA. Atul Kumar GuptaFCA, FCMA, MIMAFCA, FCMA, MIMA
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SchemeScheme
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Applicable and BenefitApplicable and Benefit
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Tax DueTax Due
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Who Can’t Apply [Section 106(1)]Who Can’t Apply [Section 106(1)]
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Who Can’t Apply [Section 106(1)]Who Can’t Apply [Section 106(1)]
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Who Can Apply Who Can Apply Department shall reject recording reasons [Sec 106(2)]Department shall reject recording reasons [Sec 106(2)]
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Who Can Apply Who Can Apply Department shall reject recording reasons [Sec 106(2)]Department shall reject recording reasons [Sec 106(2)]
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Requiring production of Accounts, Documents or other Evidence under
the Chapter or Rule
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Section 14 of Central Excise Act, 1944
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Section 14 of Central Excise Act, 1944
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Section 72 – Best Judgment Assessment
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Section 73 Recovery of Service Tax not levied or paid or Short –levied
or Short-paid or Erroneously Refunded
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Section 73A Service Tax Collected from any person to be deposited
with Central Government
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Section 73A Service Tax Collected from any person to be deposited
with Central Government
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Procedure 1/4
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Procedure 2/4
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Procedure 3/4
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Procedure 4/4
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Thank You and Your Query Please….
CA. Atul Kumar Guptawww.servicetax.net(M) [email protected]@rediffmail.com
