https://www.taxtmi.com/caselaws?id=253612 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 operated as a self-contained code, requiring a declarant to deposit at least 50% of the declared tax dues by 31 December 2013 as a mandatory condition for availing the Scheme. The Court held that the authorities had no discretion to extend time for that initial payment, and the limited power to remove difficulties could not be used to alter the statutory scheme. It also held that a declaration could not be amended to delete an amount already included where such amendment conflicted with the Scheme. The petition was dismissed in favour of Revenue. 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 Service Tax Voluntary Compliance Encouragement Scheme, 2013 operated as a self-contained code, requiring a declarant to deposit at least 50% of the declared tax dues by 31 December 2013 as a mandatory condition for availing the Scheme. The Court held that the authorities had no discretion to extend time for that initial payment, and the limited power to remove difficulties could not be used to alter the statutory scheme. It also held that a declaration could not be amended to delete an amount already included where such amendment conflicted with the Scheme. The petition was dismissed in favour of Revenue. Case-Laws Service Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253612