Home Highlights May 2017 Year 2017 This

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1. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

2. Voluntary Compliance Entitlement Scheme - the Department have enough evidence to prove that the VCES declaration made by the appellant for financial year 2009-2010,...

3. 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...

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

5. 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...

6. Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and...

7. 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...

8. 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,...

9. Rejection of VCES application - false declaration - The Commissioner committed an error in holding that any person who decides to declare tax dues under the scheme has...

10. Appellant, a proprietary firm, was levied penalty for involvement in illegality by not receiving goods and receiving invoices only with intention to avail CENVAT credit...

11. Rejection of Voluntary Compliance Entitlement Scheme (VCES) Declaration - first there is no service of any inquiry letter to the appellants, secondly the information...

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

13. 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,...

14. Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the...

15. Short payment of tax pursuant to VCES declaration - Regarding the service tax demand, the Tribunal found that the appellant had complied with the conditions of the VCES...