https://www.taxtmi.com/caselaws?id=328310 The court held that the rejection of a declaration filed under service tax Voluntary Compliance Encouragement Rules (VCES) was invalid. The appellant complied with VCES conditions, paid the disputed tax, and the show cause notice for rejection was issued beyond the specified period, contrary to Circular No. 169/4/2013-ST. As the notice exceeded the 30-day limit stipulated in the Circular, it was considered non-est. Therefore, the court found merit in the appellant's appeal, setting aside the impugned orders and allowing the appeal. en-us Thu, 19 May 2016 00:00:00 +0530 Fri, 18 Nov 2016 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328310 The court held that the rejection of a declaration filed under service tax Voluntary Compliance Encouragement Rules (VCES) was invalid. The appellant complied with VCES conditions, paid the disputed tax, and the show cause notice for rejection was issued beyond the specified period, contrary to Circular No. 169/4/2013-ST. As the notice exceeded the 30-day limit stipulated in the Circular, it was considered non-est. Therefore, the court found merit in the appellant's appeal, setting aside the impugned orders and allowing the appeal. Case-Laws Service Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328310