https://www.taxtmi.com/caselaws?id=245635 The Delhi HC held that a declaration under the Service Tax Voluntary Compliance Encouragement Scheme could not be rejected merely because proceedings for a different past period were pending before the Tribunal. The second proviso to section 106 was treated as a strict exception and applied only where a notice or order of determination existed for the same issue in the same subsequent period. Because the declaration concerned a distinct period and a different factual and exemption context, the bar did not apply. The rejection was set aside and the declaration had to be considered under the Scheme. en-us Thu, 27 Mar 2014 00:00:00 +0530 Thu, 09 Oct 2014 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245635 The Delhi HC held that a declaration under the Service Tax Voluntary Compliance Encouragement Scheme could not be rejected merely because proceedings for a different past period were pending before the Tribunal. The second proviso to section 106 was treated as a strict exception and applied only where a notice or order of determination existed for the same issue in the same subsequent period. Because the declaration concerned a distinct period and a different factual and exemption context, the bar did not apply. The rejection was set aside and the declaration had to be considered under the Scheme. Case-Laws Service Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245635