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2020 (4) TMI 7 - AT - Service TaxBenefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - denial of benefit on the ground of clerical error in filling form VCES-1 - HELD THAT:- The benefit of VCES 2013, have been denied by revenue, only for the simple clerical error in filling form VCES-1. The appellant have admittedly deposited the declared amount of tax dues, and they cannot be asked to deposit more tax, which will be against the provisions of service tax law, as well as Article 265 of the Constitution of India - the appellant is entitled to the benefit of VCES 2013. Appeal allowed - decided in favor of appellant.
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