https://www.taxtmi.com/caselaws?id=253612 The Court emphasized the importance of accurate declarations and timely deposits under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. It upheld the authorities' decision to reject the petitioner's declaration due to discrepancies in credit claims. The judgment clarified the mandatory nature of the initial 50% deposit for availing scheme benefits and highlighted the absence of provisions for granting extensions. Additionally, it ruled that the scheme does not allow for post-filing amendments to declarations, emphasizing strict compliance with scheme provisions for immunity from penalties and interest. en-us Wed, 26 Mar 2014 00:00:00 +0530 Fri, 28 Nov 2014 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253612 The Court emphasized the importance of accurate declarations and timely deposits under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. It upheld the authorities' decision to reject the petitioner's declaration due to discrepancies in credit claims. The judgment clarified the mandatory nature of the initial 50% deposit for availing scheme benefits and highlighted the absence of provisions for granting extensions. Additionally, it ruled that the scheme does not allow for post-filing amendments to declarations, emphasizing strict compliance with scheme provisions for immunity from penalties and interest. Case-Laws Service Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253612