https://www.taxtmi.com/caselaws?id=260862 An order rejecting a declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 is appealable under Section 85 of the Finance Act, 1994 where eligibility is examined on merits. The scheme was held not to be a self-contained code; the parent Act continues to apply to proceedings under the scheme unless expressly excluded. The rejecting authority therefore cannot be treated as beyond appellate scrutiny merely because it acted under the scheme, and contrary departmental circulars were not accepted. The appeal could not be returned as not maintainable. en-us Thu, 11 Jun 2015 00:00:00 +0530 Thu, 15 Oct 2015 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260862 An order rejecting a declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 is appealable under Section 85 of the Finance Act, 1994 where eligibility is examined on merits. The scheme was held not to be a self-contained code; the parent Act continues to apply to proceedings under the scheme unless expressly excluded. The rejecting authority therefore cannot be treated as beyond appellate scrutiny merely because it acted under the scheme, and contrary departmental circulars were not accepted. The appeal could not be returned as not maintainable. Case-Laws Service Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260862