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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Voluntary Compliance Encouragement Scheme (VCES) - rejection of ...


Tribunal Upholds Rejection of VCES Application, Citing Activation of First Proviso to Section 106(1) of Finance Act.

December 29, 2017

Case Laws     Service Tax     AT

Voluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely because the appellant had been issued with a notice for the earlier period, would not mean that the First Proviso to subsection (1) of Section 106 of the Finance Act, would come into operation - tribunal rejected the contention.

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