For Service Tax and Central Excise

This scheme is about an opportunity of voluntary disclosure by non-compliant taxpayers to liquidation of past disputes of Central Excise and Service Tax.

Eligibility to avail this scheme

◆ Where a show cause notice or appeals arising out of a show cause notice pending as on the 30th day of June, 2019

◆ Where an amount in arrears pending to pay

◆ Where an enquiry, investigation or audit and due amount is quantified on or before the 30th day of June, 2019

◆ Where a non- compliant taxpayer wants voluntary disclosure.

Cases not covered in this scheme

◆ Cases in respect of excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (this includes tobacco and specified petroleum products)

◆ Cases for which the taxpayer has been convicted under the Central Excise Act, 1944 or the Finance Act, 1994

◆ Cases involving erroneous refunds

◆ Cases pending before the Settlement Commission.