https://www.taxtmi.com/caselaws?id=254071 The court dismissed the petition, ruling that the issuance of summons before 01.03.2013 constituted the initiation of an inquiry, rendering the petitioner ineligible for the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The court clarified that the service of summons did not impact the interpretation of initiation under Section 106(2) of the Finance Act, 2013. The petitioner was advised to seek a refund of the deposited amount through the proper channels. en-us Thu, 09 Oct 2014 00:00:00 +0530 Tue, 22 Sep 2015 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254071 The court dismissed the petition, ruling that the issuance of summons before 01.03.2013 constituted the initiation of an inquiry, rendering the petitioner ineligible for the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The court clarified that the service of summons did not impact the interpretation of initiation under Section 106(2) of the Finance Act, 2013. The petitioner was advised to seek a refund of the deposited amount through the proper channels. Case-Laws Service Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254071