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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Rejection of VCES Application - combined declaration for more ...


VCES application rejected for combined ST-3 periods and partial tax payment; declaration can't be split. Petition dismissed.

May 14, 2019

Case Laws     Service Tax     HC

Rejection of VCES Application - combined declaration for more than one ST-3 return periods - non payment of tax as for part of declaration - While it is possible to split the period in respect of which the declaration is filed, it is not possible to split the declaration itself - Petition dismissed.

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