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2017 (2) TMI 1074 - HC - Service TaxVCES Scheme - rejection on the ground that petitioner filed the VCES declaration despite knowing the fact that the SCN to them has been issued for the Works Contract service and by virtue of Section 106(1) of the Finance Act, 2013 - Held that: - petitioner submitted a declaration form in which he had wrongly declared that no inquiry or investigation or audit is pending against him which is a basic disqualification to avail the benefit of the Scheme, therefore, by virtue of Section 106 the declaration submitted by the petitioner was liable to be rejected - appeal dismissed - decided against appellant.
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