https://www.taxtmi.com/caselaws?id=253654 The court upheld the rejection of the petitioner's declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, due to the shortfall in tax dues deposit. The court emphasized the scheme's requirement of 50% tax dues to be paid by a specified deadline for acceptance. It rejected the petitioner's arguments of a genuine error and clarified that the scheme does not differentiate between errors and intentional actions in tax payment. The court dismissed the petition, highlighting the necessity of timely and complete tax dues deposit for declaration acceptance. en-us Thu, 01 May 2014 00:00:00 +0530 Sat, 29 Nov 2014 22:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253654 The court upheld the rejection of the petitioner's declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, due to the shortfall in tax dues deposit. The court emphasized the scheme's requirement of 50% tax dues to be paid by a specified deadline for acceptance. It rejected the petitioner's arguments of a genuine error and clarified that the scheme does not differentiate between errors and intentional actions in tax payment. The court dismissed the petition, highlighting the necessity of timely and complete tax dues deposit for declaration acceptance. Case-Laws Service Tax Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253654