https://www.taxtmi.com/caselaws?id=257699 Under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, the Designated Authority could not bifurcate a declaration, compare parts of the declared dues with ST-3 returns, or independently recompute liability unless the scheme expressly permitted that exercise. The scheme disqualified a declarant only where the return for the relevant period had already disclosed the true liability and the tax remained unpaid. As no provision in the scheme or the Finance Act authorised partial rejection on a split computation, the impugned rejection was held to be without authority of law. The declaration was directed to be reconsidered afresh under the scheme and rules, with merits left open. en-us Wed, 04 Mar 2015 00:00:00 +0530 Fri, 28 Aug 2015 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257699 Under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, the Designated Authority could not bifurcate a declaration, compare parts of the declared dues with ST-3 returns, or independently recompute liability unless the scheme expressly permitted that exercise. The scheme disqualified a declarant only where the return for the relevant period had already disclosed the true liability and the tax remained unpaid. As no provision in the scheme or the Finance Act authorised partial rejection on a split computation, the impugned rejection was held to be without authority of law. The declaration was directed to be reconsidered afresh under the scheme and rules, with merits left open. Case-Laws Service Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257699