Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1236 - AT - Service TaxVoluntary Compliance Entitlement Scheme (VCES) - time limitation - proceedings rejecting VCES application barred by limitation of time - Held that: - the CBEC vide circular dated 8.8.2013 has mandated that the show cause notice shall be given within 30 days of the date of filing of the said declaration or date of said circular whichever is later - In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC. Proceedings initiated by the department for rejection of the VCES declaration cannot be sustained on the ground of limitation alone - appeal allowed - decided in favor of appellant.
|