https://www.taxtmi.com/caselaws?id=325167 A declarant under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 had to pay at least fifty per cent of the declared dues within the prescribed time and furnish proof to the designated authority to obtain the scheme's benefits. The Calcutta High Court held that this time-bound payment condition was mandatory and could not be enlarged by judicial order. Because the declarants failed to make the requisite timely payment, they were excluded from the scheme, their claim for adjustment against income tax refund was rejected, and the revenue was entitled to proceed under the Finance Act, 1994. en-us Fri, 07 Aug 2015 00:00:00 +0530 Fri, 13 Jan 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325167 A declarant under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 had to pay at least fifty per cent of the declared dues within the prescribed time and furnish proof to the designated authority to obtain the scheme's benefits. The Calcutta High Court held that this time-bound payment condition was mandatory and could not be enlarged by judicial order. Because the declarants failed to make the requisite timely payment, they were excluded from the scheme, their claim for adjustment against income tax refund was rejected, and the revenue was entitled to proceed under the Finance Act, 1994. Case-Laws Service Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325167