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Service Tax Voluntary Compliance Encouragement Rules, 2013.
August, 19th 2013
   Service Tax Voluntary Compliance Encouragement Rules, 2013.

                              (No.10/2013 - S T dated 13.05.2013)

                           powers conferred by sub-sections (1) and (2) of section
G.S.R.....(E).- In exercise of the
114 of the Finance Act, 2013 (17 of 2013), the Central Government hereby makes the
following rules regarding the form and manner of declaration, form and manner of
acknowledgement of declaration, manner of payment of tax dues and form and
manner of issuing acknowledgement of discharge of tax dues under the Service Tax
Voluntary Compliance Encouragement Scheme,2013,namely:-

1. Short title and commencement.­ (1) These rules may be called the Service Tax
Voluntary Compliance Encouragement Rules, 2013.

(2) They shall come into force on the date of its publication in the Gazette of India.

2. Definitions. ­ (1) In these rules, unless the context otherwise requires, -
    (a) "Act" means the Finance Act, 2013;
    (b) "Form" means the Forms annexed to these rules.
    (c) "Scheme" means the Service Tax Voluntary Compliance Encouragement
    Scheme, 2013 as specified in the Act;
(2) Words and expressions used but not defined in these rules but defined in the
Scheme shall have the meanings respectively assigned to them in the Scheme.

3.   Registration. ­ Any person, who wishes to make a declaration under the
Scheme, shall, if not already registered, take registration under rule 4 of the Service
Tax Rules, 1994.

4. Form of declaration. ­ The declaration under sub-section (1) of section 107 of the
Act, in respect of tax dues under the Scheme shall be made in Form VCES -1.

5. Form of acknowledgment of declaration. ­ The designated authority on receipt
of declaration shall issue an acknowledgement thereof, in Form VCES -2, within a
period of seven working days from the date of receipt of the declaration.

6. Payment of tax dues.­ (1) The tax dues payable under the Scheme along with
interest, if any, under section 107 of the Act shall be paid to the credit of the Central
Government in the manner prescribed for the payment of service tax under the
Service Tax Rules, 1994.




(2) The CENVAT credit shall not be utilised for payment of tax dues under the
Scheme.

7. Form of acknowledgement of discharge.­ (1) The designated authority shall
issue an acknowledgement of discharge under sub-section (7) of section 107 of the
Act, in Form VCES - 3.
(2) The acknowledgement of discharge shall be issued within a period of seven
working days from the date of furnishing of details of payment of tax dues in full
along with interest, if any, by the declarant.
                                        FORM VCES-1
                                                                           [In duplicate]
                Declaration under sub section (1) of section 107 of the Act.
                                       [See rule 4]
                                                  (Please read the instructions carefully before filling the form)
1.        Name of the declarant




2         Address of the declarant




3         Telephone No.

4         E-mail id

5         Service Tax Code (STC No.)

6         Details of tax dues*

          A       Service tax                                        `


          B       Education cess                                     `


          C       Secondary & Higher Education Cess                  `


          D       Amount under section 73A of the                    `
                  Finance Act,1994


          E       Total Tax dues* [A+B+C+D]                          `
          *Furnish a calculation sheet separately [for the purposes of calculation of tax dues, the
          manner of calculation as prescribed in S. No. 3F (I), or as the case may be, the Part ,,B of
          Form ST-3, as existed during relevant period may be used and calculation of tax dues may
          be furnished tax return period wise, and service wise if the tax dues relates to more than one
          service.]

VERIFICATION
I........................(name in block letters) son/daughter of Shri........................ solemnly declare
that I have read and understood the Service Tax Voluntary Compliance Encouragement
Scheme as contained in Chapter VI of the Finance Act 2013, and to the best of my
knowledge and belief -
          (a) the information given in this declaration and the enclosures accompanying it are
          correct and complete and the amount of tax dues and other particulars shown therein
          are truly stated;
          (b) the tax dues declared above do not attract the provisions of sub-section (1),
          including the provisos thereto, of section 106 of the Act;
      (c) no inquiry, investigation or audit is pending against the declarant as on the 1 st day
      of March 2013 as envisaged in sub-section (2) of section 106 of the Act;
I further declare that I am authorised to make this declaration and verify it on behalf of the
declarant in the capacity as ..............................

Enclosures:

 S.       Details of enclosure/statement annexed
 No.
 1        Calculation sheet in respect of tax dues (refer S. No. 6 above and the instructions)
 2        Any other documents (please specify)


                               Signature of the declarant/authorised person with stamp
                               Place:                        Date:

Declaration No.                                                          Date
                        (To be assigned by the department)

Instructions:
1.      The Scheme has been prescribed in the Chapter VI of the Act. The provisions
contained therein may please be read carefully (refer www.cbec.gov.in).
2.      This Form shall be submitted to the Central Excise Officer notified as designated
authority under section 105(c) of the Act.
3.      The tax dues may be computed separately for each service if the tax dues relates to
more than one service during the period of declaration.
4.      For calculation of tax dues, the manner as prescribed at S. No. 3F (I), or as the case
may be the Part ,,B of the Form ST-3, as existed during the relevant period, may be used and
calculation of tax dues may be furnished tax return period wise
5.      Calculation sheet showing the tax dues calculation may please be enclosed with this
declaration.
6.      Obtain an acknowledgment from the designated authority in form VCES -2.
7.     The declarant may approach the designated authority for any clarification.




                                       FORM VCES-2
[Acknowledgment of declaration issued under sub-section (2) of section 107 of the
Act].                             [See rule 5]
                                                            No.
Receipt of a declaration filed under sub-section (1) of section 107 of the Act, as per
the details below, is acknowledged.
1       Declaration No.                                         Date


2.       Name of the declarant




3        Address of the declarant




4        STC No.

         Tax dues declared                                    `
5

6        Schedule for payment of tax dues

         A        Minimum amount to be paid on                `
                  or before the 31st Dec, 2013 (50% of
                  the tax dues)


         B       Remaining tax dues to be paid on             `
                 or before the 30th June, 2014
                 [Amount at S. No. 5(-)Amount at S. No. 6A]





         C        Any tax dues remaining unpaid as on 1st day of July,2014 shall be paid before
                  the 31st December,2014 along with interest, as prescribed under section 75 or as
                  the case may b, section 73B of the Finance Act, 1994 for the period of delay
                  starting from the 1st day of July,2014.


                               Signature, name and seal of designated authority
                                     Place:                 Date:
___________________________________________________________________________
Instructions:
1.       This acknowledgment has been issued on the basis of declaration furnished by the declarant
and it does not certify the correctness of the declaration made. This declaration does not certify
payment of any tax dues.
2.       Certificate of discharge in form VCES -3 shall be issued only upon full payment of tax dues
along with interest if any, as per the details at S. No. 6 above.
3.       If any amount declared as tax dues under the Scheme remain unpaid as on 1.1.2015, the same
shall be recoverable under section 87 of the Finance Act, 1994.
4.       For any clarification, the declarant may get in touch with the designated authority
                                        FORM VCES-3
                             ACKNOWLEDGEMENT OF DISCHARGE
                       [Issued under sub-section (7) of section 107 of the Act]
                                             [See rule 7]
                                                                  No.
This acknowledgment of discharge has been issued under sub-section (7) of section 107 of the Act,
to ACKNOWLEDGE that the tax dues declared under sub-section (1) of section 107 of the Act have
been paid, in respect of declaration so made as per the following details.
  1       Declaration No.                                                 Date

   2.     Name of the declarant




   3      Address of the declarant




   4      STC No.

   5      Tax dues declared under the Scheme               `


   6      Payment of tax dues


   A      Tax dues paid on or before 31.12.2013            `


   B      Tax dues paid after 31.12.2013 but on            `
          or before 30.6.2014

   C      Tax dues paid after 30.6.2014 but on or          `
          before 31.12.2014

   D      Interest paid under section 107 (4) on           `
          amount mentioned at `6C'

   E      Total amount paid (A+B+C+D)                      `

   7      Details of challan(s)

                    Challan No(s)(CIN)                               Amount


                                                       Signature, name and seal of designated authority
                                                    Place:                Date:

                                                                           [F.No. B1/19/ 2013-TRU]

                                                                               (Raj Kumar Digvijay)
                                                         Under Secretary to the Government of India
 
 
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