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2018 (6) TMI 332 - AT - Service TaxRejection of VCES declaration - whether both the lower authorities were correct in dismissing the VCES declaration filed by the appellant on 18/12/2013 as incorrect declaration on the ground that there was an enquiry initiated against the appellant? - Held that:- It is the fact that the appellant had filed the VCES declaration on 18/12/2013 and the notice issued by the Assistant Commissioner of Service Tax - II is dated 18/08/2015 for rejection of VCES declaration - This notice was issued by the lower authority when the CBEC Circular dated 18/08/2013 was in the knowledge of the department, wherein CBEC has clearly clarified that notice for rejection of VCES scheme should be issued within 30 days - rejection of VCES not justified - appeal allowed.
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