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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Voluntarily Compliance Encouragement Scheme, 2013 - Since the ...


Authorities Must Adhere to VCES 2013 Guidelines; No Alterations or Interpretations Allowed for Easier Compliance.

April 20, 2018

Case Laws     Service Tax     AT

Voluntarily Compliance Encouragement Scheme, 2013 - Since the authorities functioning under the statue are guided by the dictates under the statue, they cannot interpret the provisions of the statutory scheme differently, in order to relax the conditions prescribed in the scheme - rejection of the VCES declaration upheld. - AT

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