Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 108 ensures finality and immunity for compliant Service Tax declarants after full payment under section 107</h1> Section 108 grants a declarant under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 immunity from penalty, further interest, and other proceedings under the Chapter, once the declared tax dues and applicable interest under section 107 are fully paid. Subject to section 111, upon issuance of the acknowledgement of discharge under section 107(7), the declaration becomes conclusive and the matters covered by it cannot be reopened in any proceeding before any authority or court for the relevant period. This provision ensures finality and protection for compliant declarants.
TaxTMI 
TaxTMI 
