VCES Scheme - petitioner submitted a declaration form in which ...

Petitioner's Declaration Rejected u/s 106 Due to Misrepresentation in VCES Scheme Application.

February 25, 2017

Case Laws Service Tax HC

VCES Scheme - petitioner submitted a declaration form in which he had wrongly declared that no inquiry or investigation or audit is pending against him which is a basic disqualification to avail the benefit of the Scheme, therefore, by virtue of Section 106 the declaration submitted by the petitioner was liable to be rejected - HC

View Source

← Previous Next →

VCES Scheme - petitioner submitted a declaration form in which ...

Petitioner's Declaration Rejected u/s 106 Due to Misrepresentation in VCES Scheme Application.

February 25, 2017

Case Laws Service Tax HC

You may also like:

Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....

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

This case deals with the validity of a declaration under the Voluntary Compliance Encouragement Scheme (VCES) for service tax dues. The taxpayer was issued a show cause...

SVLDRS-1 Declaration - rejection of the application under the scheme without rendering any opportunity of hearing to the declarant - The matter is remanded back to the...

Declaration by misrepresentation of facts to be void - THE INCOME DECLARATION SCHEME, 2016 - where a declaration has been made by misrepresentation or suppression of...

Rejection of VCES - works contract service - VCES application will necessarily be hit by second proviso to Section 106 (1) ibid since it seeks to make a declaration on...

The HC set aside the rejection of the petitioner's application under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Court held that since the tax liability was under...

SVLDRS - the second declaration was filed on 10.01.2020 whereas the first declaration was rejected on 12.02.2020 - the quantum of service tax liability of the petitioner...

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

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...

Assessee entitled to benefit under VCES despite payment of principal tax dues after cut-off date of 1st March 2013 but before scheme's introduction on 10th May 2013. HC...

Voluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely because the appellant had been issued with a notice...

Validity of rejection of Advance Ruling application - application rejected without due opportunity to show cause against the reason assigned - The petition is allowed in...

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...

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...

Quick Updates: