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Service Tax - Highlights / Catch Notes

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Rejection of declaration under the Voluntary Compliance ...


VCES Declaration Rejection Cannot Rely Solely on Limitation; Broader Factors Must Be Considered for Validity.

May 21, 2018

Case Laws     Service Tax     AT

Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot be sustained on the ground of limitation alone - AT

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