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M/s. K2K Infrastructure (India) Private Limited Versus Union Of India

Validity of Show cause notice raising demand from January 2013 - Assessee had opted for Voluntary Compliance Entitlement Scheme (VCES) - filing of declaration and payment of dues - Held that - The due Service Tax liability for the period upto December 2012, for which the petitioner had filed the Declaration in VCES-1 Form vide Annexure C1 cannot have any relation with the subsequent period commencing from January 2013. The liability of Service Tax depends upon the taxable event, which is the eve....... + More



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