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2017 (10) TMI 707 - AT - Service TaxVoluntary Compliance Encouragement Scheme - rejection of declaration on the ground that in terms of proviso to section 106 (1) of the Finance Act, 2013, where a notice or an order of determination has been issued to a person in respect of any period on any issue, no declaration shall be made of his tax dues on the same issue for any subsequent period - Held that: - pendency of liability for the past period cannot act as a bar for seeking the advantage of the exemption scheme - otherwise also, it is not the Revenue's case that the dispute in the present case as also in the earlier pending case, were similar. The present case deals with non-payment of tax on the Construction Service, whereas, the earlier case is in respect of appellant's liability to service tax on the construction undertaken under Works Contract Service. Appeal allowed - decided in favor of appellant.
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