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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Rejection of declaration under VCES - Any notice, which is ...


VCES Declaration Rejection Overturned Due to Unserved Notice; Issued Notice Does Not Equal Known Notice.

September 16, 2015

Case Laws     Service Tax     AT

Rejection of declaration under VCES - Any notice, which is merely 'issued' but not 'served' cannot be said to be within the knowledge of the person against whom it is 'issued' but not 'served' - dismissing the VCES-I declaration is not correct - AT

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