VCES scheme - Section 111 of the Finance Act, 2013 clearly ...

Rejection of VCES Declaration Unjustified Without Show Cause Notice as Required by Section 111 of Finance Act, 2013.

December 30, 2022

Case Laws Service Tax AT

VCES scheme - Section 111 of the Finance Act, 2013 clearly provides that in case there is some liability or the declaration made is found to be improper substantially, then a show cause notice for confirming the additional tax liability would be issued under Section 111. No such notice has also been issued. In absence of notice under Section 111, there cannot be a case for rejection of the declaration made by the appellant under VCES scheme. - AT

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VCES scheme - Section 111 of the Finance Act, 2013 clearly ...

Rejection of VCES Declaration Unjustified Without Show Cause Notice as Required by Section 111 of Finance Act, 2013.

December 30, 2022

Case Laws Service Tax AT

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