Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1247 - AT - Service TaxRejection of VCES declaration - wrongful declaration - Renting of Immovable Property Service - HELD THAT:- The appellant had filed declaration under VCE Scheme on 07.10.2013 in form VCES-1 declaring tax dues of ₹ 1,19,643/- for the period from April, 2011 to December, 2012. An acknowledgment in the form VCES-2 was issued to appellant on 10.10.2013. Subsequently discharge certificate in the form VCES-3 was issued on 30.10.2013. On 01.10.2014 show cause notice was issued making allegations that declaration under VCE Scheme filed on 07.10.2013 was substantially false. It is provided through Section 108 of Finance Act, 2013 that once a discharge certificate under Sub-section (7) of Section 107 is issued then revenue does not have authority to reopen any proceedings in respect of declaration made. Appeal allowed - decided in favor of appellant.
|