Rejection of benefit of VCES, 2013 - recovery of Interest - The ...

VCES 2013 Benefit Denied; Recovery Notice for Interest Lacks Jurisdiction, Interim Stay on Recovery Granted.

September 7, 2018

Case Laws Service Tax HC

Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.

View Source

← Previous Next →

Rejection of benefit of VCES, 2013 - recovery of Interest - The ...

VCES 2013 Benefit Denied; Recovery Notice for Interest Lacks Jurisdiction, Interim Stay on Recovery Granted.

September 7, 2018

Case Laws Service Tax HC

You may also like:

Recovery - ST VCES 2013 - The object of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 may be defeated, if the recovery is allowed to proceed - HC

Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of...

The High Court held that the Assessing Officer lacked jurisdiction to issue a notice u/s 148 on 25 July 2022 for the assessment year 2013-14, as the limitation period...

Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified

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...

Failure to deposit 50% under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Since admittedly 50% of the declared tax dues were not paid by 31st...

Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) u/s 111 of the Finance Act, 2013 - VCES was initially accepted - value of services as per P&L...

Recovery of confirmed demand during pendency of stay application - Circular No.967/01/2013-CX dated 01.01.2013 - there will be an order of interim stay - HC

Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed...

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,...

Faceless assessment provisions u/s 151A require notice u/s 148 for income escaping assessment to be issued by Faceless Assessing Officer (FAO), not Jurisdictional...

Rejection under VCES, 2013 – Statutory provision of Appeal under VCES - Powers of Commissioner (Appeals) to entertain the appeal upheld - AT

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - assessee contended that amount deposited on 8.3.2013 i.e. after the cut-off date on 1.3.2013 - Such amount,...

The ITAT held that the assessment years 2009-10, 2010-11 and 2011-12 were beyond the 10-year limitation period u/s 153C read with Explanation-1 to section 153A. Hence,...

The High Court held that for a valid reassessment notice u/s 148 of the Income Tax Act, the Revenue must comply with Section 151A, which mandates the issuance of such...

Quick Updates: