Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 455 - AT - Service TaxRejection of VCES declaration - whether the SCN proposing to reject VCES declaration issued after a period 30 days from the date of filing of VCES declaration, is sustainable or not? - Held that: - The Tribunal in the case of Siddhi Vinayaka Enterprises Pvt. Ltd. Vs CST Raipur [2016 (6) TMI 19 - CESTAT NEW DELHI] relied upon Board's Circular No.169/4/2013-ST dt. 13.05.2013 and held that the SCN issued after a period of 30 days is non-est. The SCN issued after a period of 30 days of declaration filed under VCES is unsustainable - appeal allowed - decided in favor of appellant.
|