https://www.taxtmi.com/forum/issue?id=107632 A taxpayer registered for service tax in late December and filed a VCES declaration for earlier periods while a departmental inquiry had already led to issuance of a show cause notice; the adviser observes that VCES is not maintainable after issuance of such a notice and that the department's claim for penalty under section 73(4A) for the period of non registration therefore appears to be sustainable. en-us Thu, 27 Nov 2014 13:53:47 +0530 Thu, 23 Jan 2025 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107632 A taxpayer registered for service tax in late December and filed a VCES declaration for earlier periods while a departmental inquiry had already led to issuance of a show cause notice; the adviser observes that VCES is not maintainable after issuance of such a notice and that the department's claim for penalty under section 73(4A) for the period of non registration therefore appears to be sustainable. Discussion-Forum Service Tax Thu, 27 Nov 2014 13:53:47 +0530 https://www.taxtmi.com/forum/issue?id=107632