Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 315 - AT - Service TaxRejection of Voluntary Compliance Entitlement Scheme application - acknowledgement of discharge of declared tax dues not issued - Section 108 of Finance Act, 2013. Held that:- It has been provided under Section 108 of Finance Act, 2013 that on the furnishing details of full payment of declared tax dues and interest the designated authority was bound to issue an acknowledgment of discharge of such dues to the declarant and after such acknowledgement was issued to the declarant no matter is eligible to be opened in any proceedings - The said provisions of Section 108 are not applicable in the present case in the absence of issue of such acknowledgement of discharge of declared tax dues. Appeal dismissed - decided against Revenue.
|