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of <h1>Section 111: Commissioner may challenge false service tax amnesty declarations within one year and recover unpaid dues</h1> Section 111 of the Finance Act, 2013 empowers the Commissioner of Central Excise to issue a show cause notice where there is reason to believe that a declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 is substantially false. The Commissioner must record reasons in writing and may require the declarant to explain why unpaid or short-paid tax dues should not be recovered. Such action must be initiated within one year from the date of declaration. Any notice issued is deemed to be under sections 73 or 73A of the Finance Act, with corresponding procedural provisions applying.
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