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2018 (9) TMI 331 - HC - Service TaxRejection of benefit of VCES, 2013 - recovery of Interest - Appealable order or not? - Voluntary Compliance Encouragement Scheme 2013 - Held that:- Prima facie it is not open to the Revenue to recover amounts under the above Voluntary Compliance Encouragement Scheme, 2013. The Revenue would be required to follow the procedure as provided under the Finance Act, 1994 to recover its dues after issuing a proper notice. The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - there would be an interim stay of the recovery dated 4th November 2016 till the final disposal of this Petition.
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