CBEC clarifies yet more issues on VCES; SCN necessary prior to rejection of declaration

ST : Chapter VI of the Finance Act, 2013 - Service Tax Voluntary Compliance Encouragement Scheme - CBEC clarifies that : (1) defective applications not to be rejected; authorities must help in rectification (2) prior to rejection of declaration, a mandatory show-cause notice be issued within 30 days of filing declaration; and (3) benefit available under scheme even if part of tax dues paid in cash prior to filing declaration