Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Rejection of VCES Application - combined declaration for more ...

Case Laws     Service Tax

May 14, 2019

Rejection of VCES Application - combined declaration for more than one ST-3 return periods - non payment of tax as for part of declaration - While it is possible to split the period in respect of which the declaration is filed, it is not possible to split the declaration itself - Petition dismissed.

View Source

 


 

You may also like:

  1. Rejection of declaration under VCES Scheme - The said amount is not the part of ST 3 returns as these amounts have not been paid for the services shown in ST3 return -...

  2. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

  3. Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were filed earlier but they are eligible for the scheme as true...

  4. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

  5. NEEDED URGENTLY - A COMPLETELY NEW ST-3 RETURN FORMAT - Article

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

  7. Rejection of VCES declaration - The SCN issued after a period of 30 days of declaration filed under VCES is unsustainable - AT

  8. Refund claim - rejection of claim on the ground of nondisclosure of availment of Cenvat Credit in ST-3 Returns - the mistake committed by the appellant is merely a...

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

  10. Refund of unutilised CENVAT Credit - exporter of services - It is evident that ST-3 return has not been mentioned as the document relevant for the purpose of considering...

  11. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

  12. Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct...

  13. Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

  14. Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

  15. Waiver of pre-deposit - demand based on ST-3 return - this would be a case of demand based on the ST-3 returns and therefore extended period cannot be invocable. - AT

 

Quick Updates:Latest Updates