Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1442 - AT - Service TaxVoluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely because the appellant had been issued with a notice for the earlier period, would not mean that the First Proviso to subsection (1) of Section 106 of the Finance Act, would come into operation - Held that: - identical issue decided in the case of Durgapur Diesel Sales & Service & Another Versus Superintendent (Service Tax) Central Excise Durgapur – I Division & Others [2015 (2) TMI 50 - CALCUTTA HIGH COURT] where it was held that The second proviso envisaged an embargo in making a declaration even for a subsequent period on the same issue - appeal dismissed - decided against appellant.
|