Tax paid on or after 1-3-2013 eligible for VCES benefit; circular taking contrary view was held inva

Service Tax : As per section 105(1)(e) of Finance Act, 2013 'tax dues' means service tax : (a) for period between 1.10.2007 to 31.12.2012 and (b) not paid before 1.3.2013; hence, tax paid on or after 1-3-2013 would be eligible for VCES even if paid before 10-5-2013; circular dated 8-8-2013 (point 8) taking contrary view was held invalid