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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 ...


Clerical Error in VCES-1 Doesn't Deny Benefits; Additional Tax Demand Contravenes Service Tax Law and Article 265.

April 1, 2020

Case Laws     Service Tax     AT

Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of tax dues, and they cannot be asked to deposit more tax, which will be against the provisions of service tax law, as well as Article 265 of the Constitution of India - the appellant is entitled to the benefit of VCES 2013.

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