https://www.taxtmi.com/caselaws?id=256050 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 permits disclosure of tax dues only where the second proviso to section 106(1) is not attracted. The proviso bars a declaration when the same issue has already been covered by an earlier notice or determination, even if the declaration relates to a later period. On the facts described, the earlier show cause notice and the declaration both concerned short-payment of service tax on GTA, Maintenance & Repair Service and BAS, so the statutory embargo applied. The rejection was based on the section 106(1) bar, not on suppression under section 111. The declaration was therefore not maintainable. en-us Mon, 15 Dec 2014 00:00:00 +0530 Fri, 04 Sep 2015 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256050 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 permits disclosure of tax dues only where the second proviso to section 106(1) is not attracted. The proviso bars a declaration when the same issue has already been covered by an earlier notice or determination, even if the declaration relates to a later period. On the facts described, the earlier show cause notice and the declaration both concerned short-payment of service tax on GTA, Maintenance & Repair Service and BAS, so the statutory embargo applied. The rejection was based on the section 106(1) bar, not on suppression under section 111. The declaration was therefore not maintainable. Case-Laws Service Tax Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256050