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1. Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - inquiry or investigation which is pending - Scope of notices correspondence between assessee and...

2. 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...

3. Benefit of VCES - the matter was under consideration of audit as on 1.3.2013, which is not yet being over. Therefore, as per Section 106(2) of the Finance Act, the...

4. Rejection of declaration under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Where SCN were issued before the Scheme - Payment of Tax before the...

5. Set off of accumulated unabsorbed losses - scheme of amalagamtion conceived - As on 31.03.2013, the assessee company had only 26% of equity shares in the transferor...

6. Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of...

7. Voluntary Compliance Entitlement Scheme (VCES) - whether any inquiry / investigation was pending - the enquiry being made in respect of the respondents were in nature of...

8. Recovery - ST VCES 2013 - The object of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 may be defeated, if the recovery is allowed to proceed - HC

9. Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified

10. 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...

11. Service Tax Voluntary Compliance Encouragement Scheme, 2013 - assessee contended that amount deposited on 8.3.2013 i.e. after the cut-off date on 1.3.2013 - Such amount,...

12. Failure to deposit 50% under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Since admittedly 50% of the declared tax dues were not paid by 31st...

13. Special audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the books of accounts furnished by the assessee, which were actually...

14. Voluntary Compliance Encouragement Scheme (VCES) - case of Revenue is that since the dues were paid prior to operationalization of the VCES 2013, the VCES declaration...

15. SVLDRS - rejected on the ground of ineligibility - quantification of service tax liability on or before 30.06.2019 - It is evident that the word ‘quantified’ under the...