By CA. Atul Kumar Gupta FCA, FCMA, MIMA. Page 2 Scheme Applicable from when? Benefit available?Who...

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By CA. Atul Kumar Gupta By CA. Atul Kumar Gupta FCA, FCMA, MIMA FCA, FCMA, MIMA

Transcript of By CA. Atul Kumar Gupta FCA, FCMA, MIMA. Page 2 Scheme Applicable from when? Benefit available?Who...

Page 1: By CA. Atul Kumar Gupta FCA, FCMA, MIMA. Page 2 Scheme Applicable from when? Benefit available?Who can apply? What is the Procedure?

By CA. Atul Kumar GuptaBy CA. Atul Kumar GuptaFCA, FCMA, MIMAFCA, FCMA, MIMA

Page 2: By CA. Atul Kumar Gupta FCA, FCMA, MIMA. Page 2 Scheme Applicable from when? Benefit available?Who can apply? What is the Procedure?

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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