Rejection of VCES declaration - wrongful declaration - Renting ...
Wrongful Rejection of VCES Declaration on Renting Property Service; Section 108 Bars Reopening After Discharge Certificate Issuance.
May 23, 2019
Case Laws Service Tax AT
Rejection of VCES declaration - wrongful declaration - Renting of Immovable Property Service - It is provided through Section 108 of Finance Act, 2013 that once a discharge certificate u/s 107(7) is issued then revenue does not have authority to reopen any proceedings in respect of declaration made - SCN and impugned proceedings are bad in law
View Source