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2017 (9) TMI 1127 - AT - Service TaxVoluntary Compliance Entitlement Scheme - deposit made prior to enactment of VCES scheme - deposit of service tax made between 25.03.2013 and 03.05.2013 - whether the service tax amount of ₹ 22,81,984/- deposited prior to coming into effect of VCES-2013 Scheme is eligible under the same? - Held that: - reliance placed in the case of Sadguru Construction Co. & 1 Versus Union of India & 2 [2014 (5) TMI 219 - GUJARAT HIGH COURT], where it was held that if any service tax is due and payable by a person for the aforesaid period, the same would be included in the definition of the expression "tax dues" if the same has not been paid as on 1.3.2013 - payments made after 01.03.2013 and before 10.05.2013 had been considered to be eligible under the VCES-2013 Scheme - appeal allowed - decided in favor of appellant.
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