VCES scheme - Section 111 of the Finance Act, 2013 clearly ...
Service Tax
December 30, 2022
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
View Source
