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1. Rejection of VCES - Levy of penalty - wavier u/s 80 - appellant had voluntarily paid the service tax dues alongwith interest and penalty equivalent to 25% of the tax on...

2. Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot...

3. Rejection of VCES declaration - The SCN issued after a period of 30 days of declaration filed under VCES is unsustainable - AT

4. VCES Declaration - reopening of proceedings/VCES Assessment on the basis of declarations made - There should be substantial and conscious misdeclaration for reopening a...

5. Voluntary Compliance Entitlement Scheme - With the said rejection, the immunity from interest and penalty as was available to the appellant under VCES Scheme was no more...

6. Rejection of VCES Declaration - short payment of tax - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013...

7. Voluntary Compliance Encouragement Scheme (VCES) - rejection of declaration on the ground that the tax payable and due to the petitioner as declared under the said VCES,...

8. Rejection of declaration under VCES, 2013 - whether an appeal under Section 86 of the Finance Act, 1994 against the order of rejection of declaration under VCES, 2013...

9. VCES Scheme - rejection of VCES application cannot be reopened at this stage after more than a year of Order-in-Original rejecting VCES declaration

10. Rejection of VCES declaration - clerical error - the appellant had failed to consider the amount of APMC contract in VCES declaration, no benefit in respect of said duty...

11. Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant...

12. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

13. VCES Scheme - There was no dispute that the audit was undergoing of the appellant’s records, therefore the issue of non-payment of service tax on the services in...

14. Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) u/s 111 of the Finance Act, 2013 - VCES was initially accepted - value of services as per P&L...

15. 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...