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voluntary compliance scheme

Service Tax - Started By: - jagannath prasad - Dated:- 4-5-2016 Last Replied Date:- 4-5-2016 - Is there any provision of withdrawal of immunity under VCES,13,if some short declaration is detected due to calculation mistake within a year, will the dec .....

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llant suomotu made good balance payment along with interest by 31.12.2014 - It cannot be said that appellant had made a substantially false declaration: CESTAT MUMBAI, APR 19, 2016: THE appellant,after filing VCES-1 declaration on 31.12.2013, indicat .....

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n finalization of balance sheet, the Chartered Accountant pointed out that the gross receipt was shown short and accordingly the total service tax dues was declared less by ₹ 35,288/-. Considering the short amount declared in the VCES declarati .....

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red as substantially false and accordingly under a SCN it was proposed to demand ₹ 5,86,789/- without considering the abatement as provided under Notification No. 1/2006-ST dt. 1/3/2006. The CCE, Aurangabad upheld the allegations leveled in the .....

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submitted that it was an arithmetical mistake on their part and the revised liability was computed andsuomotu paid by them before 31.12.2014; no finding is given by the CCE to conclude that the declaration was substantially false; as the gross amoun .....

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as to make a true and correct declaration and since the liability declared was found to be wrong, the same would amount to false declaration and for this reason itself the declaration is liable to be rejected. The Bench, after considering the submiss .....

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ellant, I find that the gross receipt shown in the balance sheet/profit and loss account is inclusive of catering / food. As per the Notification No. 1/2006-ST the abatement of 40% is allowed subject to condition that the gross amount charge is inclu .....

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