https://www.taxtmi.com/caselaws?id=249549 The proviso to Section 107(4) of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was construed as confined to delayed payment of the balance amount under that sub-section, because its reference to delay from 1 July 2014 and interest up to 31 December 2014 showed no extension of the mandatory initial payment of at least fifty per cent under Section 107(3). A declarant who failed to make the required payment under Section 107(3) remained subject to the scheme's consequences, and Section 110 authorised recovery of unpaid declared dues with interest under Section 87 of the Finance Act, 1994. en-us Thu, 03 Apr 2014 00:00:00 +0530 Mon, 16 Jan 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249549 The proviso to Section 107(4) of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was construed as confined to delayed payment of the balance amount under that sub-section, because its reference to delay from 1 July 2014 and interest up to 31 December 2014 showed no extension of the mandatory initial payment of at least fifty per cent under Section 107(3). A declarant who failed to make the required payment under Section 107(3) remained subject to the scheme's consequences, and Section 110 authorised recovery of unpaid declared dues with interest under Section 87 of the Finance Act, 1994. Case-Laws Service Tax Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249549