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2017 (11) TMI 883 - CESTAT ALLAHABADVCES Scheme - short payment of service tax - claim of Revenue was that the VCES declaration made by appellant was false - Held that: - as required under sub Section (1) of Section 108 of Finance Act, 2013 the appellant had complied with the requirements of said sub Section (1) of Section 108 ibid and, therefore, as provided under said sub Section (1) appellant had got immunity from penalty interest and any other proceedings under the Chapter - Section 111 of Finance Act, 2013 empowers demand to be issued under Section 73 of Finance Act, 1994 - neither the demand under Section 111 of Finance Act, 2013 nor demand under Section 73 of Finance Act,, 1994 was maintainable in view of immunity granted to the appellant by provisions of sub Section (1) of Section 108 of Finance Act, 2013 - appellant is entitled to be issued with certificate in the form VCES-III - appeal allowed.
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