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2015 (10) TMI 1733 - AT - Service TaxRejection of application under Service Tax Voluntary Compliance Encouragement Scheme, 2013 – Period of limitation for rejection of VCES application - Pendency of an inquiry while filing VCES declaration - Revenue contested that assessee's application falls under the provisions of Section 106(2)(a)(iii); assessee is not eligible to make any declaration under VCES scheme - Appellant contends to set aside the order. Held That:- Notice proposing to reject the declaration is time barred in view of the clarificatory circular issued by CBE&C - Letter issued by DGCEI is of roving nature and does not attract the rejection of the declaration on the grounds mentioned in Section 106(2)(a)(iii) – Impugned order set aside in favour of assessee.
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