Service Tax Voluntary Compliance Encouragement Rules, 2013

The Central Government in exercise of the powers conferred by sub-sections (1) and (2) of section 114 of the Finance Act, 2013 (17 of 2013), makes the 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.These rules may be called the Service Tax Voluntary Compliance Encouragement Rules, 2013.

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