Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1364 - AT - Service TaxScope of SCN - Voluntary Compliance Encouragement Scheme (VCES)- The impugned order concurred with the finding of the original authority that an inquiry was already underway and, relying upon correspondences of July, 2010, August, 2011 and June, 2012, held them ineligible to participate in the declaration scheme - scope of SCN - Circular No. 174/9/2013-ST - Held that: - It is seen that the show cause notice has been issued well after the deadline stipulated in the circular. The notice does not make any reference to a summons but only to a statement. It would appear that, in order to avoid rejection on frivolous grounds, the requirement of citing a summons or any document specifying the authority and specific information has been prescribed - appeal allowed - decided in favor of appellant.
|