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2018 (4) TMI 595 - AT - Service TaxVoluntary Compliance Encouragement Scheme - rejection of declaration under VCES Scheme - time limitation - case of appellant is that the denial of declaration owing to proceedings initiated against them following a search conducted in November 2013 is not consistent with the statute as their declarations had been filed in August 2013. Held that: - the show cause notice was issued on 14th August 2014 whereas the declaration was filed on the 20th August 2013 - circular No. 174/9/2013-ST dated 25th September 2013 prescribes a time-limit of thirty days from the date of filing of declaration for placing the declarant on notice that their declaration was liable to rejected. Having failed to initiate the action within the prescribed time-limit, the proceedings for rejection stand vitiated. Appeal allowed - decided in favor of appellant.
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