https://www.taxtmi.com/caselaws?id=330040 Interest under the Service Tax Voluntary Compliance Encouragement Scheme could not be levied on the entire declared dues where part of the tax was paid after the scheme was introduced and before the cut-off date. The clarification issued by CBEC was read to mean that immunity from interest and penalty attached only to the tax dues declared under the scheme, while amounts already paid before the scheme could still attract liability under the ordinary service tax law. The demand was therefore confined, if at all, to the pre-scheme payment, and the impugned interest demand was set aside to that extent. en-us Mon, 08 Feb 2016 00:00:00 +0530 Fri, 15 Jul 2016 23:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330040 Interest under the Service Tax Voluntary Compliance Encouragement Scheme could not be levied on the entire declared dues where part of the tax was paid after the scheme was introduced and before the cut-off date. The clarification issued by CBEC was read to mean that immunity from interest and penalty attached only to the tax dues declared under the scheme, while amounts already paid before the scheme could still attract liability under the ordinary service tax law. The demand was therefore confined, if at all, to the pre-scheme payment, and the impugned interest demand was set aside to that extent. Case-Laws Service Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330040