Re-opening of assessment made under VCES - merely classifying ...

Reclassifying services doesn't justify reopening assessments under VCES; requires significant mis-declaration, not mere category change.

September 16, 2019

Case Laws Service Tax AT

Re-opening of assessment made under VCES - merely classifying the services under a different head does not tantamount to mis-declaration and therefore it is not open for the department to reopen the assessment in case of VCES unless there is a substantial mis-declaration otherwise. - AT

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Re-opening of assessment made under VCES - merely classifying ...

Reclassifying services doesn't justify reopening assessments under VCES; requires significant mis-declaration, not mere category change.

September 16, 2019

Case Laws Service Tax AT

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